Jobs, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan a home for fires and gas leaks an then transmit this information to a smartphone. The cost structure to manufacture 19,800 Tri-Robos is as follows. Cost Direct materials ($51 per robot) $1,009,800 Direct labor ($40 per robot) 792,000 Variable overhead ($6 per robot) 118,800 Allocated fixed overhead ($30 per robot) 594,000 Total $2,514,600 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,296,800. Following are independent assumptions. Your answer is partially correct. Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses e.g. (45).)