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 19,600 Tri-Robos is as follows. Cost Direct materials ($50 per robot) $980,000 Direct labor ($39 per robot) 764,400 Variable overhead ($7 per robot) 137,200 Allocated fixed overhead ($31 per robot) 607,600 Total $2,489,200 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,273,600. Following are independent assumptions. (21) Your answer is correct. 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 eg. (45).) Net Income Increase (Decrease) Make Buy Direct materials 980000 i 980000 Direct labor 764400 i 764400 Variable overhead 137200 i 137200 Fixed overhead 607600 202600 i 405000 Purchase price 2273600 i -2273600 2489200 $ 2476200 i $ 13000 Using incremental analysis, determine whether Jobs should accept this offer. The offer should be accepted 4 Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Jobs can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45) Net Income Increase (Decrease) Make Buy Direct materials $ Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer