Sandhill, 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 19,900 Tri-Robos is as follows. Cost Direct materials ($49 per robot) $975,100 Direct labor ($39 per robot) 776,100 Variable overhead ($6 per robot) 119.400 Allocated fixed overhead ($30 per robot) 597,000 Total $2,467,600 Sandhill is approached by Tienh Inc., which offers to make Tri-Robo for $113 per unit or $2.248,700. Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Sandhill can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) Make Direct materials $ Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals $ $ Net Income Buy Increase (Decrease) $ Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer