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 20,300 Tri-Robos is as follows. Cost Direct materials ($49 per robot) $994,700 Direct labor ($41 per robot) 832,300 Variable overhead ($5 per robot) Allocated fixed overhead ($30 per robot) 101,500 609,000 $2,537,500 Total Cullumber is approached by Tienh Inc., which offers to make Tri-Robo for $114 per unit or $2,314,200. Following are independent assumptions. (21) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number eg 45 or parentheses eg. (45). Net Income Increase Decrease) Make Buy Direct materials $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost $ Using incremental analysis, determine whether Cullumber should accept this offer. The offer Net Income Increase (Decrease) Make Direct materials Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer Kirk Minerals processes materials extracted from mines. The most common raw material that it processes results in three joint products: Spock, Uhura, and Sulu. Each of these products can be sold as is, or each can be processed further and sold for a higher price. The company incurs joint costs of $180,100 to process one batch of the raw material that produces the three joint products. The following cost and sales information is available for one batch of each product. Spock Uhura Sulu Sales Value at Split-Off Point $210,800 301,000 454,400 Allocated Joint Costs $39.700 59,800 80,600 Cost to Process Further $110.900 85.200 250.800 Sales Value of Processed Product $299.100 399.100 799,800 Determine the incremental profit or loss that each of the three joint products. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) Spock Uhura Sulu Incremental profit (loss) $ Indicate whether each of the three joint products should be sold as is, or processed further. Spock Uhura Sulu