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 20.200 Tri-Robos is as follows. Crane is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,343,200. Following are independent assumptions. (a1) 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. (45)) Using incremental analysis, determine whether Crane should accept this offer