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. Cost Direct materials ($50 per robot) $1,040,000 Direct labor ($40 per robot) 832,000 Variable overhead ($6 per robot) 124,800 Allocated fixed overhead ($29 per robot) 603,200 Total $2,600,000 Sunland is approached by Tienh Inc., which offers to make Tri-Robo for $115 per unit or $2,392,000. Following are independent assumptions. Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Direct materials Direct labor Variable overhead Fixed overhead Purchase price Total annual cost Make Buy Net Income Increase (Decrease) 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 eg.-45 or parentheses e.g. (45).) Direct materials Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals Make $ Buy Net Income Increase (Decrease)