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 mobile phone. The cost structure to manufacture 20,040 Tri-Robos is as follows. Direct materials ($47 per robot) Direct labor ($43 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($25 per robot) Cost $941,880 861,720 120,240 501,000 $2,424,840 Total Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $112 per unit or $2,244,480. Using incremental analysis, determine whether Jobs should accept this offer under each of the following independent assumptions. obs should accept this Your answer is partially correct. Try again. Assume that $340,680 of the fixed overhead cost can be reduced (avoided). (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Net Income Increase (Decrease) Make Buy Direct materials 941880 941880 Direct labor 861720 861720 Variable overhead 120240 120240 Fixed overhead 501000 160320 340680 Purchase price 2244480 224480 Total annual cost 2424840 1358680