low Attempt History Current Attempt in Progress 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 19.100 Tri-Robos is as follows. Cost Direct materials ($51 per robot) $974,100 Direct labor ($41 per robot) 783.100 Variable overhead ($5 per robot) 95,500 Allocated fixed overhead ($31 per robot) 592.100 Total $2,444,800 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $117 per unit or $2,234,700. Following are independent assumptions. Your answer is partially correct. 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 eg. (45)) Make Direct materials $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost Buy Using incremental analysis, determine whether Jobs should accept this offer. The offer should be accepted Net Income Increase (Decrease) 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)) Direct materials Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals Make Buy Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer should not be accepted Net Income Increase (Decrease)