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 20,100 Tri-Robos is as follows. Direct materials ($51 per robot) Direct labor ($40 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($30 per robot) Total Cost $1,025,100 804,000 120.600 603,000 $2,552,700 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,331,600. 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 eg.-45 or parentheses e.g. (451) Net Income Increase (Decrease) Make Buy Bicimadele Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the numbere.g. -45 or parentheses es. (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