Please correct whats wrong in red

Cullumber, 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 20,300 Tri-Robos is as follows. Cullumber is approached by Tienh Inc., which offers to make Tri-Robo for $114 per unit or \$2,314,200. Following are independent assumptions. (a1) Your answer is partially 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).) Using incremental analysis, determine whether Cullumber should accept this offer