Cullumber, Inc. has recently started the manufacture of Tri-Robo a three-wheeled robot that can scan a home for fires and get the and then transmit this information to a smartphone. The cost structure to manufacture 21.400 Tri-Robos is as foliows Cost $1,112,800 834 600 Direct materials ($52 per robot) Direct labor ($39 per robot) Variable overhead ($5 per robot) Allocated fixed overhead ($28 par robot) 107.000 599 200 Total $2.653.600 Cullumber is approached by Tlenhinc, which offers to make Tri-Robo for $114 per unit or 52439 600. Following are independent assumptions (1) Assume that $405.000 of the Foxedoverhead cost an be avoided. (Enternative materie pred numbereg-45 or parentheses 3:45 Net Income -13 Assume that 5405.000 of the feed overcostambewed numbers 45 or parentheses (451) Make buy Pro De Direct material $ Direct labor Variable overhead Fixed overhead Purchase price Totalanna cott ile incremental analyse determine whether Cumberbould accept the T