help!!!

Sheridan, 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 19,600 Tri-Robos is as follows. Sheridan is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,273,600. Following are independent assumptions. Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negathe amounts using elther a negative sign preceding the number es. -45 or parentheses es. (45).) Using incremental analysis, determine whether Sheridan should accept this offer