Exercise 21-6 (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 20,500 Tri-Robos is as follows. Cost Direct materials ($52 per robot) $1,066,000 Direct labor ($38 per robot) 779,000 Variable overhead ($7 per robot) 143,500 Allocated fixed overhead ($29 per robot) 600,000 Total $2,588,500 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,378,000. Following are independent assumptions. Collapse question part (a1) Correct answer. Your answer is correct. 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. -15 or parentheses e.g. (15).) Make Buy Net Income Increase (Decrease) Direct materials $Entry field with correct answer 1066000 $Entry field with correct answer 0 $Entry field with correct answer 1066000 Direct labor Entry field with correct answer 779000 Entry field with correct answer 0 Entry field with correct answer 779000 Variable overhead Entry field with correct answer 143500 Entry field with correct answer 0 Entry field with correct answer 143500 Fixed overhead Entry field with correct answer 600000 Entry field with correct answer 195000 Entry field with correct answer 405000 Purchase price Entry field with correct answer 0 Entry field with correct answer 2378000 Entry field with correct answer (2378000) Total annual cost $Entry field with correct answer 2588500 $Entry field with correct answer 2573000 $Entry field with correct answer 15500 Using incremental analysis, determine whether Jobs should accept this offer. The offer Entry field with correct answer. SHOW SOLUTION LINK TO TEXT Attempts: 3 of 5 used Collapse question part (a2) Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Jobs can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Make Buy Net Income Increase (Decrease) Direct materials $ $ $ Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals $ $ $ Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer .