this is for the second picture

Sandhill, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan a home for fres and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture 19.900 Tri-Robos is as follows. Cost $975.100 Direct materials ($49 per robot) Direct labor ($39 per robot) Variable overhead ($6 per robot) 776.100 119.400 Allocated fixed overhead ($30 per robot) 597,000 Total $2.467,600 Sandhill is approached by Tienh Inc, which offers to make Tri-Robo for $113 per unit or $2,248,700. Following are independent assumptions. UUS,QUORUUVENEC VOUCHE LIVE SOUND SET TROUVENT prever number eg.-45 or parentheses es (45) Net Income Increase (Decrease) Make Buy Direct materials $ $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost $ $ Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc, Sandhill 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 eg. (451) Net Income Increase (Decrease) Make Buy Direct materials $ $ Direct labor Variable overhead Fixed overhead Opportunity cost | Purchase price Totals $ $ 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 $