Cullumber, Inc. has recently started the manufacture of Tri-Roba, a three-wheeled robot that cansican a home for fires and gas lezks Culumber is approached by Tienh inc, which offers to make Tri-Robo for $114 per unit or $2.314.200. Followine ve independent atstimptions: (a1) Assume that $405.000 of the foxed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the numberes. 45 or parentheses es. (45)) Using incremental analysis, determine whether Cullumber should accept this offer. Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Cullumber can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Based on the above assumptions, indicate whether the offer should be accepted or rejected