Is this correct?

*Exercise 7-6 a1-a2 (Video) Jobs, Inc. has recently started the manufacture of T-Robo, a three-wheeled robot that can scan a home for fires and gas las and then transmit this information to a smartphone. The cost structure to manufacture 21,000 Tri- Robos is as follows Cost Direct materials (549 per robot) $1,020,000 Direct labor (541 per robot) 861,000 Variable overhead ($5 per robot) 105,000 Allocated fixed overhead (529 per robot) 609,000 Total $2,604,000 Jobs is approached by Tlenh Inc, which offers to make Tr-Robo for $113 per unit or $2,373,000. Following are independent assumptions Assume that $405,000 of the flowed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number eg. -15 or parentheses es. (45).) Net Income Increase Make Buy (Decrease) Direct materials 1,029,000 1,029,000 Direct labor 861,000 861,000 Variable overhead 105,000 105,000 Fred overhead 609,000 204,000 405,000 Purchase price 2,373,000 (2,373,000) 27,000 Total annual cost 2,604,000 2,577,000 Using incremental analysis, determine whether Jobs should accept this offer. The offer should be accepted Assume that none of the feed overhead can be avoided. However, if the robots are purchased from Tienh Inc, Jobs can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses eg. (45).) Net Income Increase Make Buy (Decrease) Direct materials 1,029,000 1,029,000 Director 861.000 861,000 Variable overhead 105,000 105,000 Federal Opportunity cost (375,000 375,000 Purchase price 2,373.000 1,995.000 1,093.000 (10001 Based on the above assumotions, indicate whether the offer should be accepted or rejected? The offer should not be accepted