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 20,000 Tri-Robos is as follows. Cost Direct materials ($48 per robot) Direct labor ($40 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($30 per robot) Total $960,000 800,000 120,000 600,000 $2,480,000 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for 5113 per unit or $2260,000. Following are independent assumptions. Assume that $405,000 of the food overhead cost can be avoided. (Enter negative amounts using either a negative sin preceding the number eg 45 or parentheses es. (450) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses c.8. (451) Net Income Increase (Decrease) Make Buy Direct materials $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost Using incremental analysis, determine whether Jobs should accept this offer The offer should be accepted should not be accepted e Textboom