Oriole, 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 20,500 Tri-Robos is as follows. \begin{tabular}{lr} & \multicolumn{1}{c}{ Cost } \\ Direct materials (\$52 per robot) & $1,066,000 \\ Direct labor (\$38 per robot) & 779,000 \\ Variable overhead (\$7 per robot) & 143,500 \\ Allocated fixed overhead (\$29 per robot) & 594,500 \\ Total & $2,583,000 \\ \hline \hline \end{tabular} Oriole is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,378,000. Following are independent assumptions. (a1) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Using incremental analysis, determine whether Oriole should accept this offer. The offe should be accepted should not be accepted