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 (a 1) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number c.9. -45 or parentheses es. (45).) Net Income Increase (Decrease) Make Buy Direct materials Direct labor 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. (15).) 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