Not sure how to get the correct answers.

Exercise 12-6 Culver, 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 20,800 Tri-Robos is as follows. Cost Direct materials ($50 per robot) Direct labor ($40 per robot) Variable overhead ($6 per robot) $1,040,000 832,000 124,800 Total $2,596,800 Culver is approached by Tienh Inc., which offers to make Tri-Robo for $115 per unit or $2,392,000 Following are independent assumptions [] Your answer is partially correct. Try again. Prepare an incremental analysis. Assume that $405,000 of the fixed overhead cost can be avoided. (If amount decreases net income then enter the amount using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Buy Direct materials 1040000 1040000 Direct labor 832000 832000 Variable overhead 124800 120000 Fixed overhead 600000 Purchase price 2,392,000 (2392000) 1,660,800 Total annual cost Using incremental analysis, determine whether Cuver should accept this offer should not be accepted The offer Your answer is partially correct. Try again. Prepare an incremental analysis. Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Culver can use the released productive resources to generate additional income of $375,000. (If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Buy Direct materials 1040000 1040000 Direct labor 832000 832000 Variable overhead 124800 124800 Fixed overhead 600000 600,000 Opportunity cost 375000 Purchase price 2,392,000 (2,392,000) Totals 2971800 2992000 Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer