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Jobs, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan a home for tres and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture 19,200 Tri-Robos is as follows. Direct materials (551 per robot) Direct labor ($38 per robot) Variable overhead ($7 per robot) Allocated fixed overhead ($31 per robot) Total Cost $979.200 729,600 134,400 595,200 $2,438,400 Jobs is approached by Tienh Inc. Which offers to make Tri-Robo for $116 per unit or $2.227.200. Following are independent assumptions (1) 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.3. (45).) Net ir Make Buy Incr Dec $ 979200 i $ 729600 i 134400 Direct materials Direct labor Variable overhead Fixed overhead Purchase price Total annual cost 595200 190200 $ 2438400 2417400 Using incremental analysis, determine whether Jobs should accept this offer. The offer should be accepted (a2) Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Jobs 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.8.-45 or parentheses e.s. (45).) Net Incor Increas (Decreas 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