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 20,300 Tri-Robos is as follows Cost Direct materials ($49 per robot) 5994,700 832.300 Direct labor $41 per robot) Variable overhead (55 per robot) Allocated fored overhead (530 per robot) 101.500 500.000 Total $2.528_500 Jobs is approached by Tinh Inc, which offers to make Tri-Robo for $114 per unit or $2,314.200 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 e.g.-45 or parentheses e.s. (45).) Net Income Increase (Decrease) Make Buy Direct materials 994700 Direct labor 832300 Variable Overhead 101500 Fixed overhead 600000 Purchase price Total annual 2528500 cost Using incremental analysis, determine whether Jobs should accept this offer. The offer 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 e.g.-45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Buy Direct materials $ 994700 $ Direct labor 832300 Variable overhead 101500 Fixed overhead 600000 Opportunity cost 375000 Purchase price Totals Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer