SY Telc 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: Cost Direct materials ($46 per robot) Direct labour ($34 per robot) Variable overhead ($4 per robot) Allocated fixed overhead ($22 per robot) $915,400 676,600 79,600 437,800 $2,109,400 Total SY Telc is approached by Chen Inc., which offers to make RecRobo for $82 per unit or $1,631,800. Using incremental analysis, determine whether SY Telc should accept this offer under each of the following independent assumptions: (1) Assume that $278,600 of the fixed overhead cost is avoidable. (If an amount reduces the net income then enter with a negative sign preceding the number e.g. -15,000 or parenthesis, e.g. (15,000).) Net Income Increase (Decrease) Make Buy $