Exercise 23-06 al-a2 Bramble, 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 21,100 TI-Robos Is as follows. Cost Direct materials ($49 per robot) Direct labor ($40 per robot) Vanable overhead ($7 per robot) 844,000 147,700 Allocated fixed overhead ($28 per robot) 590,800 $2,616,400 Total Bramble is approached by Tienh Inc., which offers to make Tn-Robo for $114 per unit or $2,405,400. Following are independent assurmptinis. Assume that s405,0of the fixed overhead cstcan be avoided. (Enter negative amounts using either a negative sign preceding thenumbere.g. 45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Buy Direct materials Direct labor Variable overhead Fixed overhead Purchase price Total annual ost s Using incremental analysis, determine whether Bramble should accept this offer. The offer Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Bramble can use the released productive resources to generate additional income of $375,000. (Enter negative amou using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Buuy Direct materials Direct labor Variable overhead Fixed overhead Opportunity cost Totals Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer Click if you would like to Show Work for this question: Open Show Work