Sheffield has recently started to manufacture 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 19.900 RecRobos is as follow: Sheffeld is approsched by Cato Inc. Which offers to make RecRobo for $76 per unit or $1.512.400 Using incremental analysis, determine whether Shetfield sheuld accept this affer under each of the followirg independent. Nssumptions: (1) Assume that $298,500 of the fixed overhead cost is avoidable. If an arnount reduces the net income then enter with a negative sign