Pina, Inc. has recently started the manufacture of T-Robo a three-wheeled robot that can scan a home for fires and cas leaks and then transmit this information to a smartphone. The cost structure to manufacture 20,100 Tri-Robos is as follows. Direct materials ($51 per robot) Direct labor ($40 per robot) Variable overhead (56 per robot) Allocated fixed overhead ($30 per robot) Total Cost $1,025,100 804,000 120,600 600.000 $2,549,700 Pina is approached by Tienh Inc, which offers to make T-Robo for $116 per unit or $2,331,600. Following are independent assumptions. Pina, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan a home for fres and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture 20,100 Tri-Robos is as follows. Direct materials ($51 per robot) Direct labor ($40 per robot) Variable overhead ($6 per robot) Allocated fixed overhead ($30 per robot) Total Cost $1,025,100 804,000 120,000 600,000 $2,549,700 Pina is approached by Tinh Inc, which offors to make Tri-Robo for $116 per unit or $2,331,600 Following are independent assumptions. Prepare an incrementalandssume that $405,000 of the fived overhead cost can be avoided. (if amount decreases net income then enter the amount using either Make Buy Net Income Increase (Decrease) 1,025,100 Direct materials 1,025,100 $ $ Direct labor 804,000 804,000 Variable overhead 120,000 120.000 Fixed overhead 600,00 000.000 0 Purchase price 2,391,600 -2,331,600 Total annual cost 2,549,700 2,931,600 -392,500 $ Using incremental analysis, determine whether Pina should accept this offer The offer should not be accepted