How do you get the fixed overhead under the "buy column"?

Blue Spruce 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 20,100 RecRobos is as follows: Direct materials ($47 per robot) Direct labour ($27 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($24 per robot) Total Cost $944,700 542,700 120,600 482,400 $2,090,400 Blue Spruce is approached by Marx Inc., which offers to make RecRobo for $79 per unit or $1,587,900. Using incremental analysis, determine whether Blue Spruce should accept this offer under each of the following independent assumptions: (1) Assume that $301,500 of the fixed overhead cost is avoidable. (If an amount reduces the net income then enter with a negative sign preceding the number eg.-15,000 or parenthesis, eg. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) (1) Assume that $301,500 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, eg. (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) Net Income Increase (Decrease) Make Buy Direct materials $ 944,700 $ $ 944,700 Direct labour 542,700 542,700 Variable overhead 120,600 120,600 Fixed overhead 482,400 301,500 Purchase price 1,587,900 (1,587,900) Total annual cost $ 2,090,400 $ $ $ $ 321,600 Should the offer be accepted? Yes >