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 20,900 Tri-Robos is as follows: Direct materials ($52 per robot) Direct labor ($42 per robot) Variable overhead ($7 per robot) Allocated fixed overhead ($29 per robot) Cost $1,086,800 877,800 146,300 600,000 $2,710,900 Total Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $119 per unit or $2,487,100. Following are independent assumptions: 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 (Decrease) Make Buy Direct materials s Direct labor Variable overhead Fixed overhead Purchase price Total annual cost Using incremental analysis, determine whether Jobs should accept this offer The offer