Jeweler is considering a special order for 10 handcrafted gold bracelets to be given as gifts to members of a wedding part. The normal selling price of a gold bracelet is $389.95 and its unit product cost is $264 as shown below:

Direct Materials ....................143

Direct labor ............................86

Mfg. overhead........................35

Unit product cost..................264

Most of the mfg overhead is fixed and unaffected by variations by in how much jewelry is produced in any given period. However, 7 of the overhead is variable with respect to the number of bracelts produced. The customer who is interested in the special bracelet order would like special filigree applied to the bracelets. This filigree would require additional materials costing 6 per bracelet and also require acquisition of a special tool costing 465 that would have no other use once the special order is completed. This order would have no effect on the company's regular sales and the order could be fulfilled using the company's existing capacity without affecting any other order.

What effect would accepting this order have on the company's net operating income if a special price of 349.95 is offered per bracelet for this order? Should the special order be accepted at this price?