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 19,400 Tri-Robos is as follows. Cost Direct materials ($49 per robot) $950,600 Direct labor ($37 per robot) 717,800 116,400 Variable overhead ($6 per robot) Allocated fixed overhead ($31 per robot) 601,400 Total $2,386,200 Oriole is approached by Tienh Inc., which offers to make Tri-Robo for $112 per unit or $2,172,800. Following are independent assumptions. Your answer is correct. 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).) Net Income Increase (Decrease) Make Buy Direct materials $ 950600 i $ 0 $ 950600 Direct labor 717800 i 0 717800 Variable overhead 116400 i 116400 Fixed overhead 601400 i 196400 i 405000 Purchase price 0 2172800 i -2172800 Total annual cost $ LA 2386200 $ 2369200 i $ 17000 Using incremental analysis, determine whether Oriole should accept this offer. The offer should be accepted Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Oriole can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number e.g.-45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Buy Direct materials $ $ $ $ Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals $ $ $ $ Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer