Sunland, 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 $20,800$ Tri$-$Robos is as follows.

Sunland is approached by Tienh Inc., which offers to make Tri$-$Robo for $$115$ per unit or $$2,392,000.$

Following are independent assumptions.

Your answer is partially correct.

Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Sunland can use the

released productive resources to generate additional income of $$375,000.($Enter negative amounts using either a negative sign

preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Based on the above assumptions, indicate whether the offer should be accepted or rejected?