Wildhorse Inc. has recently started 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 $20,000$ Tri$-$Robos is as follows.

Direct materials $($$$48$ per robot$),$ Cost: $$960,000$

Direct labor $($$$40$ per robot$),$ Cost: $$800,000$

Variable overhead $($$$6$ per robot$),$ Cost: $$120,000$

Allocated fixed overhead $($$$30$ per robot$),$ Cost: $$600,000$

Total Cost: $$2,480,000$

Wildhorse is approached by Tienh Inc., which offers to make Tri$-$Robo for $$113$ per unit or $$2,260,000.$

Please use this information to answer the question in the attached image.