1 Jobs, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan a home for fires and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture 19,400 Tri-Robos is as follows. Direct materials ($49 per robot) Direct labor ($37 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($31 per robot) Total Cost $950,600 717,800 116,400 601,400 $2,386,200 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $112 per unit or $2,172,800 Following are independent assumptions. (a 1) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.3. (45).) Net Income Increase (Decrease) Make Buy $ $ Direct materials Direct labor Variable overhead Fixed overhead Purchase price $ $ Total annual cost Using incremental analysis, determine whether Jobs should accept this offer. The offer