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 20,900 Tri-Robos is as follows. Cost $ 1,086,800 877.800 Direct materials ($ 52 per robot) Direct labor ($ 42 per robot) Variable overhead ($ 7 per robot) Allocated fixed overhead ($ 29 per robot) Total 146,300 606,100 $2.717.000 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $ 119 per unit or $ 2,487.100 Following are independent assumptions. 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 eg.-45 or parentheses eg. (45).) Make Buy Net Income Increase (Decrease) $ $ $ $ Direct materials Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals $ $ $ Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer