Jobs, Inc. has recently started the manufacture Tri-Robo, a three-wheeled robot that can scan a home for fires and as leaks and then transmit this information to a smartphore. The cost structure to manufacture 21, 200 Tri-Robos is as follows. Jobs is approached by Tiptoe Inc, which offers to make Tri-Robo for $117 per unit or $2, 480, 400. Assume that $405,000 of the fixed overhead cost can be avoided. Using incremental analysis, determine whether jobs should accept this offer