Exercise 20-6 (Part Level Submission) Jobs, 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 20,400 Tri-Robos is as follows Direct materials ($51 per robot Direct labor ($39 per robot) Variable overhead ($7 per robot) Allocated fixed overhead ($29 per robot) Cost $1,040,400 795,600 142,900 600,000 $2,578,800 Total Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,366,400 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 eg. 45 or parentheses e.g 45). Net Income Make Buy (Decrease) Direct materials Direct labor Variable overhead Fixed overhead Purchase price Total annualt s Using incremental analysis, determine whether Jobs should accept this offer. The offer