Jobs, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot Use incremental analysis for make-or-buy decisiorn. (LO 4), E E20-6 that can scan a home for fires and gas leaks and then transmit this information to a mobile phone. The cost structure to manufacture 20,000 Tri-Robos is as follows Cost Direct materials ($50 per robot) Direct labor ($40 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($30 per robot) $1,000,000 800,000 120,000 600,000 $2,520,000 Total Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $115 per unit or $2,300,000 Instructions (a) Using incremental analysis, determine whether Jobs should accept this offer under each of the tollowing independent assumptions (1) Assume that $405,000 of the fixed overhead cost can be reduced (avoided) (2) Assume that none of the fixed overhead can be reduced (avoided). However, if the robots are purchased from Tienh Inc., Jobs can use the released productive resources to generate additional income of $405,000 Exercises (b) Describe the qualitative factors that might affect the decision to purchase the robots from an outside supplie