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).) Net Income Increase (Decrease) Make Buy Direct materials $ $ $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost $ $ $ Using incremental analysis, determine whether Sunland should accept this offer. The offer