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 $1,086,300 830,700 Direct materials ($51 per robot) Direct labor ($39 per robot) Variable overhead ($5 per robot) Allocated fixed overhead ($28 per robot) 106,500 596,400 Total $2,619.900 Jobs is approached by Tinh Inc, which offers to make Tri Robo for $113 per unit or $2.406,900. Following are independent assumptions, Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the numbereg.-45 or parentheses eg. (45).) Make Net Income Increase (Decrease) Buy Direct materials $ $ $ Direct labor Variable overhead Fixed overhead Purchase price Total Annual cost S