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 20,600 Tri-Robos is as follows Direct materials ($52 per robot) Direct labor ($40 per robot) Variable overhead (57 per robot) Allocated towed overhead ($29 per robot Total Cost $1071,200 824000 144.200 597.400 $2.636.000 Jobs bapproached by Tinhtic, which offers to be for $118 per unit or $2.430.800 Following we dependent autom lali 3 9 5 o r t K h j d S 00 V n b alt Net Income Increase (Decrease) Make Buy Direct materials $ Direct labor Variable overhead Fixed overhead Purchase price Total anal cost $ Using incremental analysis, determine whether Jobs should accept this offer The offer DI O f 8 6 5 2 3 B u 1 c o t W e r d S f g h k C V b m n 2