ted 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.