Hey there, I got the first portion of the question right, but I stuck on the second part. That would be great if you guys help me and briefly explain the second part of the question when Opportunity cost steps in. Thank you.

Sheridan has recently started to manufacture RecRobo, 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 19,900 RecRobos is as follows: Sheridan is approached by Dynatech Inc., which offers to make RecRobo for $63 per unit or $1,253,700. Using incremental analysis, determine whether Sheridan should accept this offer under each of the following independent assumptions: (1) Assume that $238,800 of the fixed overhead cost is avoidable. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) Should the offer be accepted? (2) Assume that none of the fixed overhead is avoidable. However, if the robots are purchased from Dynatech Inc., Sheridan can use the released productive resources to generate additional income of $138,800. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.)