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 20,200 Tri-Robos is as follows. Direct materials ($48 per robot) Direct labor ($42 per robot) Variable overhead ($7 per robot) Allocated fixed overhead ($30 per robot) Total Cost $969.600 848.400 141,400 606,000 $2,565,400 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,343,200. 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).) Net Income Increase (Decrease) Make Buy Direct materials $ 969600 i 969600 848400 i 848400 141400 141400 Direct labor Variable overhead Fixed overhead Purchase price Total annual cost 405000 405000 2343200 i (23432001 $ VA 2364400 $ 2343200 21200 Using incremental analysis, determine whether Jobs should accept this offer. The offer should be accepted + Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tinh Inc, Jots can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses 4.8.(45).) Net Income Increase (Decrease) Make Buy Direct materials VA 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