recented the mature of Th Robo, SIREW and then transmit this information to a smartphone. The cost structure to manufacture 19.500 T-Robos is as follows Direct materials (548 perrobot) Direct labor $39 per robot) Variable overhead 15 per robot Allocated feed overhead (531 per robot) Total Cost $938 000 780.500 117.000 604 SOO $2.418.000 Pharoah is approached by Tinh Inc. which offers to make T-Robo for $11.3 per unit or $2.203.500 Following are independent assumption (1) Assume that $405.000 of the fixed overhead cost can be avoided. (Enter negative amounts ning either a negative sign preceding the number os 45 or parentheses es (451) Make Buy Net Income Increase (Decrease) 936000 Direct materials S 936000 Direct labor 760500 750500 Variable overhead 117000 117000 Fixed overhead Purchase price Total anal.cost 5 Using incremental analysis, determine whether Pharoah should accept this offer The offer ning 0 Chp