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. Cullumber is approached by Tienh Inc, which offers to make Tri-Robo for $114 per unit or $2,314,200. Following are independent assumptions. (a1) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Using incremental analysis, determine whether Cullumber should accept this offer. The offer