Exercise 7-6 al-a2 (Part Level Submission) (Video) 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 21,400 Tri-Robos is as follows. Cost $1,112,800 834,600 Direct materials ($52 per robot) Direct labor ($39 per robot) Variable overhead ($5 per robot) Allocated fixed overhead ($28 per robot) Total 107,000 599,200 $2,653,600 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $114 per unit or $2,439,600. Following are independent assumptions. (al) 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).) Net Income Increase Make Buy (Decrease) Direct materials $ $ $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost $ Using incremental analysis, determine whether Jobs should accept this offer. The offer Click if you would like to Show Work for this question: Open Show Work