Please don't forget to include opportunity cost, and show your work. Only A2 needs to be answered, Thanks!

Exercise 7-6 (Part Level Submission) Jobs, 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 20,400 Tri-Robos is as follows. Cost $1,040,400 795,600 142,800 600,000 $2,578,800 Direct materials (S51 per robot) Direct labor (S39 per robot) Variable overhead (S7 per robot) Allocated fixed overhead (S29 per robot) Total Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,366,400 Following are independent assumptions