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 19.100 Tri-Robos is as follows Direct materials ($51 per robot) Direct labor (541 per robot) Variable overhead (55 per robot) Allocated fixed overhead ($31 per robot) Total Cost $974,100 783.100 95.500 592.100 $2.444,800 Crane is approached by Tienh Inc., which offers to make Tri-Robo for $117 per unit or $2.234,700, Following are independent assumptions (1) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number .. 45 or parentheses eg. 1451 Assume that $405.000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number es -45 or parentheses es (451) Make Net Income Increase (Decrease) Buy Direct materials $ 974100 $ Direct labor 783100 Variable overhead 95500 Fixed overhead Purchase price Total annual cost $ whether Crane should accept this offer. Using incre should be accepted should not be accepted The offer