Question 8 of 13 -/1 View Policies Current Attempt in Progress Pharoah, 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 20,600 Tri-Robos is as follows. Cost Direct materials ($52 per robot) Direct labor ($40 per robot) Variable overhead ($7 per robot) Allocated fixed overhead ($29 per robot) Total $1,071,200 824.000 144,200 597.400 $2,636,800 Pharoah is approached by Tienh Inc., which offers to make Tri-Robo for $118 per unit or $2.439,800. Following are independent assumptions. (a 1) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using elther a negative sign preceding the number e.g.-45 or parentheses es. (45)) Net Income Question 8 of 13 (a 1) Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using elther a negative sign preceding the number eg. -45 or parentheses e8. (451) Net Income Increase (Decrease) Make Buy Direct materials $ $ $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost $ $ Using incremental analysis, determine whether Pharoah should accept this offer. The offer