Exercise $13-4($Static$)$ Special Order Decision, $[$LO$13-4]$

Imperial Jewelers manufactures and sells a gold bracelet for $$189\mathrm{.}95.$ The company's accounting system says the unit product cost for this bracelet is $$149\mathrm{.}00,$ as shown below:

$\backslash$table$[[$Direct materials,$$84\mathrm{.}00$