cently started the manulecture of T-Robo, a threewheeled robot that can scan a home for free and gas laks and then transmit this information to a smartphone. The cost structure to manufacture 21.000 T-Hobos is as follows Cost Direct materie (149 per robot) Der labor (14 per robot) Variable overhead (55 per robot) located fred overhead (29 per robot) Total 11,029,000 861,000 105.000 609,000 $2,604,000 Sanchis approached by Tenine, which offers to make -Robe for $113 perunt or $2.373,000 Following are independent sumptions El Your sweis correct Assume that 5405.000 of the fred over and cost can be avoided (fer negative amounts wing the negative in preceding the .. -23 arathews (49) Make Net Income Increase (Decrease) Buy Direct material 1019000 103000 Dlar 361000 1000 Variable sead 1000 105000) 09000 204000 405,000 273000 71000 24600 2577000 31000 Vincent analys, new Sandhi should be the offer Assume that none of the fived overhead can be avoided. However, the robots are purchased from Teh Inc., Sandhi can use the released productive resources to generate additional income of 5375.000 (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45)) Net Income Increase Make Buy (Decrease) Direct materials 5 Direct labor Pued overhead Opportunity Cout Purchase price Tutala Based on the above stumptions, thoice whether the offer should be accepted or rejected? The offer