Oriole, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan a home for fires and gas leaks a then transmit this information to a smartphone. The cost structure to manufacture 20,200 Tri-Robos is as follows. Cost $969,600 848.400 Direct materials (948 per robot) Direct labor ($42 per robot) Variable overhead ($7 per robot) Allocated fixed overhead ($30 per robot) Total 141,400 606,000 $2,565,400 141,400 Variable overhead (S7 per robot) Allocated fixed overhead ($30 per robot) 606,000 $2,565,400 Total Oriole is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,343,200. Following are independent assumptions. (a 1) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign precedir number eg.-45 or parentheses es: (45)) Make Net Income Increase Decreo Buy Assume that $405.000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the rumberes. -45 or parentheses es.(45)) Net Income Increase (Decrease) Make Buy Direct materials $ $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost $ $