Blossom, 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 20, 100 Tri-Robos is as follows. Direct materials ($51 per robot) Direct labor ($40 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($30 per robot) Total Cost $1,025,100 804 000 120,600 603,000 $2,552,700 Blossom is approached by Tienh Inc, which offers to make Tri-Robo for $116 per unit or $2,331,600 Following are independent assumptions Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number eg 45 or parentheses es (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 Blossom should accept this offer The offer eTextbook and Media Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc, Blossom can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses es (451) Net Income Increase (Decrease) Make Buy Direct materials $ Direct labor Variable overhead Fixed overhead Opportunity cost UNA Purchase price Totals Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer ceccment-lavaliades 2Lunchide AL