Whispering Winds 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 20.000 RecRobos is as follows: Direct materials ($38 per robot) Direct labour ($33 per robot) Variable overhead ($5 per robot) Allocated fixed overhead ($22 per robot) Total Cost $760,000 660,000 100,000 440,000 $1,960,000 Whispering Winds is approached by Paver Inc., which offers to make RecRobo for $72 per unit or $1.440,000. Using incremental analysis, determine whether Whispering Winds should accept this offer under each of the following independent assumptions: (1) Assume that $240.000 of the fixed overhead cost is avoidable. (If an amount reduces the net income then enter with a negative sign preceding the number eg.-15,000 or parenthesis, eg (15,000). While alternate approaches are possible, irrelevant fixed costs should be included in both options when solving this problem.) Net Income Increase (Decrease) Make Buy