Cullumber, 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 21,400 Tri-Robos is as follows. Cost Direct materials ($52 per robot) $1,112,800 Direct labor ($39 per robot) 834,600 Variable overhead ($5 per robot) 107,000 Allocated fixed overhead ($28 per robot) 599,200 Total $2,653,600 Cullumber is approached by Tienh Inc., which offers to make Tri-Robo for $114 per unit or $2,439,600. Following are independent assumptions. 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).) Direct materials Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals Make Buy $ 59 +A $ Net Income Increase (Decrease) A Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer