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 19.100 Tri-Robos is as follows. Cost $974.100 783.100 Direct materials ($51 per robot) Direct labor (S41 per robot) Variable overhead (5 per robot) Allocated fixed overhead ($31 per robot) Total 95,500 592,100 $2,444,800 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $117 per unit or $2,234.700. Following are independent assumptions. (a1) Your answer is 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 eg.(45).) Net Income Increase (Decrease) Make Buy Direct materials $ 974100 1 $ 0 $ $ 974100 Direct labor 783100 1 783100 95500 95500 Variable overhead Fixed overhead Purchase price 592100 1 187100 405000 0 2234700 -2234700 Total annual cost $ 2444800 $ 2421600 $ 23000 Using incremental analysis, determine whether Jobs should accept this offer. The offer should be accepted (a2) 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 eg.-45 or parentheses eg. (45).) Net Income Increase (Decrease) Make Buy Direct materials $ $ Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals $ $ Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer