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 21,300 Tri-Robos is as follows. Direct materials ($51 per robot) Direct labor ($39 per robot) Variable overhead ($5 per robot) Allocated fixed overhead ($28 per robot) Total Cost $1,086,300 830,700 106,500 596,400 $2,619,900 Jobs is approached by Tienh Inc, which offers to make Tri-Robo for $113 per unit or $2,406,900, Following are independent assumptions Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the numberes.-45 or parentheses 68 (45)) Net Income Increase (Decrease) Make Buy Direct materials Direct labor Variable overhead Fixed overhead Purchase price Total annual cost $ Using incremental analysis, determine whether Jobs should accept this offer The offer