Ivanhoe 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 20,000 RecRobos is as follows: Direct materials ($42 per robot) Direct labour ($27 per robot) Cost $840,000 540,000 Variable overhead ($4 per robot) Allocated fixed overhead ($20 per robot) 80,000 400,000 Total $1,860,000 Ivanhoe is approached by Duffy Dog Inc., which offers to make RecRobo for $69 per unit or $1,380,000. Using incremental analysis, determine whether Ivanhoe should accept this offer under each of the following independent assumptions: (1) Assume that $240,000 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.) Net Income (1) Assume that $240,000 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.) Should the offer be accepted? Make Buy $ Net Income Increase (Decrease) Question 11 of 11 -/10 (2) Assume that none of the foxed overhead is avoidable. However, if the robots are purchased from Duffy Dog Inc. Ivanhoe can use the released productive resources to generate additional income of $140,000. If an amount reduces the net income then enter with a negative sign preceding the number ea-15,000 or parenthesis, eg (15,0001. While alternate approaches are possible, irrelevant fund costs should be included in both options when solving this problem) Should the offer be accepted! Make Buy Net Income Increase (Decrease Question 11 of 11 included in both options when solving this problem) Should the offer be accepted Make Bhiy Net Income Increase (Decreasel -10