Selleck has recently started the manufacture of RecRobo, a three-wheeled robot that can scan a home for fires and gas leaks and then transmit this information to a mobile phone. The cost structure to manufacture 19,970 RecRobo's is as follows. Cost Direct materials ($42 per robot) $838,740 Direct labor ($28 per robot) 559,160 Variable overhead ($4 per robot) 79,880 Allocated fixed overhead ($21 per robot) 419,370 Total $1,897,150 Selleck is approached by Padong Inc. which offers to make RecRobo for $84 per unit or $1,677,480. Using incremental analysis, determine whether Selleck should accept this offer under each of the following independent assumptions. (If answer is zero, please enter 0. Do not leave any fields blank. If amount decreases the income, use either a negative sign preceding the number eg -45 or parentheses eg (45).) (1) Assume that $239,640 of the fixed overhead cost can be reduced (avoided)