Jobs, the has recently started the manufacture of Throbe, a three-wheeled robot that can scan a home for fires and gas leaks and then transmit this information to a mobile phone. The cost structure to manufacture 20.020 THRobos is as follows. Direct materials ($44 per robot) Direct labor ($44 per robot) Variable overhead (5 per robot) Allocated fixed overhead (122 per robot) Cost $880,880 880,880 100,100 440,440 $2,302,300 Jobs is approached by Tinh Inc., which offers to make th-Robo for $105 per unit or $2,102,100 Assume that $260, 260 of the fixed overhead cost can be reduced (avoided). Prepare incremental analysis (Enter negative amounts using either a negative sige preceding the number .g.-45 or parentheses e.g. (45).) Net Income Direct materials Direct labor Variable overhead Fixed overhead Purchase price Total annual cost Assume that none of the fixed overhead can be reduced (voided). However, the robots are purchased from Tier Inc., Jobs can use the released productive resources to generate additional income of $260,260. Prepare incremental analysis. (Enter negative amounts using either a negative sin preceding the number eg 45 or parentheses .g. (45).) Net Incom Increase Direct materials Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals Determine whether Jobs should accept this offer