Can you please explain this?

SY Telc has recently started to manufacture RecRobo, a three-wheeled robot that can scan a home for fires and gas leaks and then transmit this information to a mobile phone. The cost structure to manufacture 19,900 RecRobos is as follows Cost Direct materials ($45 per robot) $895,500 Direct labour ($25 per robot) 497,500 Variable overhead ($7 per robot) 139,300 537,300 Allocated fixed overhead ($27 per robot) $2,069,600 Total SY Telc is approached by Chen Inc., which offers to make RecRobo for s79 per unit or $1,572,100. Using incremental analysis, determine whether SY Telc should accept this offer under each of the following independent assumptions: (1) Assume that $338,300 of the fixed overhead cost is avoidable. (If an amount reduces the net income then enter with parenthesis, e.g. (15,000).) negative sign preceding the number e.g. 15,000 or Net Income Increase Make Buy (Decrease) Direct materials Direct labour Variable overhead Fixed overhead Purchase price Total annual cost S Should the offer be accepted