Exercise 7-6 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 19,300 Tri-Robos is as follows: Direct materials ($51 per robot) Direct labor ($38 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($31 per robot) Cost $984,300 733,400 115,800 600,000 $2,433,500 Total Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $115 per unit or $2,219,500. Following are independent assumptions