S View Policies Current Attempt in Progress 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 21,200 Tri-Robos is as follows. Cost Direct materials ($51 per robot) $1,081,200 Direct labor ($42 per robot) 890.400 Variable overhead ($6 per robot) 127.200 Allocated fixed overhead ($28 per robot) 593.600 Total $2,692,400 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $117 per unit or $2,480,400. Following are independent assumptions.