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. Cost $1,071,200 Direct materials ($52 per robot) Direct labor ($40 per robot) 824,000 144,200 Variable overhead ($7 per robot) Allocated fixed overhead ($29 per robot) 600,000 Total $2,639,400 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $118 per unit or $2,430,800. 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 eg.-45 or parentheses eg. (45).) Net Income Increase (Decrease) Make Buy Direct materials $ 1071200 i $ 0 $ 1071200 Direct labor 824000 i 0 824000 Variable overhead 144200 i 0 144200 Fixed overhead 600000 i 195000 i i 405000 Purchase price 2430800 i 2430800 Total annual cost $ 2639400 $ $ 2625800 $ 13600 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 e.g. -45 or parentheses eg. (45).) Net Income Increase (Decrease) Make Buy Direct materials $ 1071200 i $ 0 $ 1071200 Direct labor 824000 i 0 824000 Variable overhead 144200 i 0 144200 Fixed overhead 600000 i 195000 405000 Opportunity cost 375000 i 375000 Purchase price 0 2430800 i 2430800 Totals $ 3014400 PE $ 2625800 $ 2819400