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 21,400 Tri-Robos is as follows. Cost Direct materials ($52 per robot) $1,112,800 Direct labor ($39 per robot) 834,600 Variable overhead ($5 per robot) 107,000 Allocated fixed overhead ($28 per robot) 600,000 Total $2.654,400 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $114 per unit or $2,439,600. 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.g. (45).) Make Buy Direct materials 1112800 Direct labor 834600 Variable overhead 107000 Fixed overhead 599200 Purchase price Total annual cost 2653600 19420 Net Income Increase (Decrease) 1112800 834600 107000 405000 2439600 i -2439600 Using incremental analysis, determine whether Jobs should accept this offer. The offer should be accepted 2633800 19800 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 e.g. (45).) Make Buy Direct materials $ 112800 Direct labor 834600 Variable overhead 107000 Fixed overhead 599200 Opportunity cost Purchase price Totals 2653600 Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer should not be accepted Net Income Increase (Decrease) 834600 107000