Imperial jewelers is considering a special order for 20 handcrafted gold bracelets to be given as gifts to members of a wedding party. the normal selling price of a gold bracelet is $189.95 and its unit product cost is $149.00 as shown below: direct materials $84.00direct labor 45.00manufacturing overhead 20. product cost $149.00most of the manufacturing overhead is fixed and unaffected by variations in how much jewelry is produced in any given period. however, $4.00 of the overhead is variable with respect to the number of bracelets 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 $2.00 per bracelet and would also require acquisition of a special tool costing $250 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 $169.95 per bracelet is offered for this order (the net operating income will increased but i'm not sure by what)?

Exercise 18-15 sheffield appliance center is an experienced home appliance dealer. sheffield appliance center also offers a number of services for the home appliances that it sells. assume that sheffield appliance center sells ovens on a standalone basis. sheffield appliance center also sells installation services and maintenance services for ovens. however, sheffield appliance center does not offer installation or maintenance services to customers who buy ovens from other vendors. pricing for ovens is as follows. oven only $790 oven with installation service 850 oven with maintenance services 970 oven with installation and maintenance services 990 in each instance in which maintenance services are provided, the maintenance service is separately priced within the arrangement at $180. additionally, the incremental amount charged by sheffield appliance center for installation approximates the amount charged by independent third parties. ovens are sold subject to a general right of return. if a customer purchases an oven with installation and/or maintenance services, in the event sheffield appliance center does not complete the service satisfactorily, the customer is only entitled to a refund of the portion of the fee that exceeds $790. assume that a customer purchases an oven with both installation and maintenance services for $990. (b) indicate the amount of revenue that should be allocated to the oven, the installation, and to the maintenance contract.