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 manufacture19,800Tri-Robos is as follows.

CostDirect materials ($51per robot)$1,009,800Direct labor ($40per robot)792,000Variable overhead ($6per robot)118,800Allocated fixed overhead ($30per robot)594,000Total$2,514,600

Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $116per unit or $2,296,800.

Following are independent assumptions.

A.) Assume that $405,000of 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).)

B.) 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).)