Crane, 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 $21,300$ Tri$-$Robos is as follows.

Crane is approached by Tienh Inc., which offers to make Tri$-$Robo for $$113$ per unit or $$2,406,900.$

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 e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Using incremental analysis, determine whether Crane should accept this offer.

The offer