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 mobile phone. The cost structure to manufacture 20,000 Tri-Robos is as follows: Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $115 per units or $2,300,000. Required: Using incremental analysis, determine whether Jobs should accept this offer under each of the following assumptions. Please show relevant workings clearly. (1) Assume that $405,000 of the fixed overhead cost can be reduced (avoided). (5 marks) (2) Assume that none of the fixed overhead can be reduced (avoided). However, if the robots are purchased from Tienh Inc., Jobs can use the released productive resources to generate additional income of $405,000