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 19.800 Tri-Robos is as follows. Direct materials ($51 per robot) Direct labor ($40 per robot) Variable overhead (56 per robot) Allocated fixed overhead ($30 per robot) Total Cost $1,009,800 792,000 118,800 594,000 $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 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 1009800 $ 1009800 792000 792000 i 792000 118800 i 118800 Direct materials Direct labor Variable overhead Fixed overhead Purchase price Total annual cost 594000 189000 405000 2296800 -2296800 2514600 $ 2485800 28800 Using incremental analysis, determine whether Jobs should accept this offer. The offer should be accepted Make $ $ 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.(457) Net Income Increase Buy (Decrease) 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