Current Attempt in Progress Oriole has recently started to manufacture RecRobo, a three-wheeled robot that can scan a home for fires and gas leaks and then transmit this information to a mobile phone. The cost structure to manufacture 20,100 RecRobos is as follows: Cost Direct materials ($45 per robot) $904,500 Direct labour ($27 per robot) 542,700 Variable overhead ($6 per robot) 120,600 Allocated fixed overhead ($26 per robot) Total 522,600 $2,090,400 Oriole is approached by Uli Inc., which offers to make RecRobo for $80 per unit or $1,608,000. Using incremental analysis, determine whether Oriole should accept this offer under each of the following independent assumptions: (1) Assume that $341,700 of the fixed overhead cost is avoidable. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) Should the offer be accepted? Make Buy $ $ $ Net Income Increase (Decrease) (2) Assume that none of the fixed overhead is avoidable. However, if the robots are purchased from Uli Inc., Oriole can use the released productive resources to generate additional income of $241,700. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) Should the offer be accepted? $ Make Buy (A $ $ $ CA Net Income Increase (Decrease)