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 20,500 Tri-Robos is as follows. Cost $1,066,000 779,000 Direct materials ($52 per robot) Direct labor ($38 per robot) Variable overhead ($7 per robot) Allocated fixed overhead ($29 per robot) 143,500 600,000 $2,588,500 Total Jobs is approached by Tienh Inc, which offers to make Tri-Robo for $116 per unit or $2,378,000, 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.s. (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