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 21,300 Tri-Robos is as follows. Cost Direct materials ($51 per robot) $1,086,300 Direct labor ($39 per robot) 830,700 Variable overhead ($5 per robot) 106,500 Allocated fixed overhead ($28 per robot) 596,400 Total $2,619,900 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $113 per unit or $2,406,900. Following are independent assumptions. sume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the