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 19,000 Tri-Robos is as follows.

		Cost
Direct materials ($48 per robot)		$912,000
Direct labor ($38 per robot)		722,000
Variable overhead ($5 per robot)		95,000
Allocated fixed overhead ($32 per robot)		608,000
Total		$2,337,000

Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $111 per unit or $2,109,000. Following are independent assumptions.

(a1)

Using incremental analysis, determine whether Jobs should accept this offer.

The offer select an option should not be acceptedshould be accepted.