Crane, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robat that can scan a hame 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. (a1) Your answer is correct. Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative omounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45), J Using incremental analysis, determine whether Crane should accept this affer. The offer (a2) - Your answer is partially correct. Assume that mone of the fixed averhead can be avoided. However, if the robots are purchased from Tienh Inc., Crane can use the released productive resaurces to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number eg -45 or parentheseses. (45), Based on the above assumptions, indicate whether the offer should be accepted or rejected