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 20,800 Tri-Robos is as follows Cost Direct materials ($50 per robot) Direct labor ($40 per robot) Variable overhead ($6 per robot) $1,040,000 832,000 124,800 603.200 Allocated fixed overhead ($29 per robot) Total $2,600,000 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $115 per unit or $2,392,000 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 number c.8. -45 or parentheses e.s. (45)) Net Income Increase (Decrease) Make Buy Direct materials $ 1040000 $ 1040000 Direct labor 832000 832000 Variable overhead 124800 124800 Fixed overhead 603200 Purchase price Total annual cost Using incremental analysis, determine whether Jobs should accept this offer. The offer should be accepted