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 19,400 Tri-Robos is as follows. Direct materials ($49 per robot) Direct labor ($37 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($31 per robot) Total Cost $950,600 717,800 116,400 600,000 $2,384,800 Jobs is approached by Tienh Inc, which offers to make Tri-Robo for $112 per unit or $2,172,800. Following are independent assumptions. Your answer is partially 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 e.g. (45).) Net Income Increase (Decrease) Make Buy Direct materials 950600 1 $ 950500 Direct labor 717800 i 717800 Variable overhead 116400 1 116400 Fixed overhead 600000 6000 i 195000 405000 Purchase price 2172800 i -2172800 Total annual cost $ 2384800 $ 2367800 $ 17000 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 e.g. (45).) Net Income Increase (Decrease) Make Buy Direct materials $ $ 950500 717800 Direct labor Variable overhead 116400 Fixed overhead 600000 Opportunity cost 375000 375000 Purchase price Totals Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer