Jobs, Inc. has racantly 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 21,400 Tri-Robos is as follows. Cost Direct materials ($52 per robot) $1,112,800 Direct labor ($39 per robot) 834,600 Variable overhead ($5 per robot) 107,000 Allocated foxed overhead ($28 per robot) 599,200 Total $2,653,600 Jobs is approached by Tienh Inc, which offers to make Tri-Robo for $114 per unit or $2,439,600. Following are independent assumptions. (a1) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number eg-45 or parentheses es (45)) Direct materials Direct labor Variable overhead Fixed overhead Purchase price Make Buy 5 Net Income Increase Decrease)