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 sma The cost structure to manufacture 21,300 Tri-Robos is as follows: Cost $1,086,300 830,700 106,500 600,000 $2,623,500 Direct materials ($51 per robot) Direct labor ($39 per robot) Variable overhead ($5 per robot) Allocated fixed overhead ($28 per robot) Total obs is approached by Tlenh Inc., which offers to make Tri-Robo for $113 per unit or s2.406,900. as Net Income Increase (Decrease) Make Buy Direct labor Purchase price Net Income