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 Direct materials ($52 perrobot) Direct labor ($39 per robot) Variable overhead ($5 per robot) Allocated for overhead ($28 per robot) Total Cost $1,112.800 834,600 107.000 599.200 $2,653,600 Cullumber is approached by Tienhine, which offers to make Tri-Robo for $114 per unit or $2,439,600. 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 og -15 or parentheseses (450 Net Income Increase (Decrease) Make Buy Direct materials Direct labor Variable overhead Fixed overhead Purchase price Total annual cost 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 es. (451) Net Income Increase (Decrease) Make Buy Direct materials $ Direct labor Variable overhead Fixed overhead Purchase price S Totat annual cost Using incremental analysis, determine whether Cullumber should accept this offer The offer