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 20,000 Tri-Robos is as follows.

		Cost
Direct materials ($50 per robot)		$1,000,000
Direct labor ($40 per robot)		800,000
Variable overhead ($6 per robot)		120,000
Allocated fixed overhead ($30 per robot)		600,000
Total		$2,520,000

Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $115 per unit or $2,300,000. 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 number e.g. -45 or parentheses e.g. (45).)