be displayed correctly 3 Question 2 E-Card, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan a home 4 for fires and gas leaks and then transmit this information to a smartphone. 5 The cost structure to manufacture 4,000 units of Tri-Robos is as follows. 6 Cost 7 Direct materials ($50 per robot) $200,000 8 Direct labor ($40 per robot) 160,000 Var Ne overhead ($6 per robot) 24,000 Allocated fixed overhead ($30 per 0 120.000 robot) 1 Total costs $504,000 2 E-Card is approached by Tienhka Inc., which offers to make Tri-Robo for $115 3 Instructions Using incremental analysis, determine whether E-Card should accept this offer under each of the following independent assumptions. a) First, assume that $81,000 of the fixed overhead cost can be avoided. . b) Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienhka Inc., E-Card can use the released productive resources to generate additional income of Make Difference Buy in NI (+ or -) per unit. $ 75,000