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 follows: Sheffield is approached by Cato Inc.. which offers to make RecRobo for $76 per unit or $1.512.400. Using incremental analysis, determine whether Sheffield should accept this offer under each of the following independent assamptions: (1) Assume that $298,500 af the fxed overhead cost is avoidable. of on amount reduces the net income then enter with a negative sign