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. (a1) 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. (451) Net Income Increase (Decrease) Make Direct materials $ Direct labor Variable overhead (21) 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 $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost Using incremental analysis, determine whether Jobs should accept this offer. The offer