Jobs, Inc, has recently 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 $19,000$ Tri$-$Robos is as follows. Cost Direct materials $($$$48$ per robot$)$ $$912\mathrm{.}000$ Direct labor $(538$ per robot$)722,000$ Variable overhead $($$$5$ per robot$)95\mathrm{.}000$ Allocated feed overhead $($$$32$ per robot$)608,000$ Total $$2\mathrm{.}337,000$ Jobs is approached by Tienh Inc., which offers to make Tri$-$Robo for $$111$ per unit or $$2,109,000.$ Following are independent assumptiom.