Current Attempt in Progress Crane, 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 21,300 Tri-Robos is as follows. Cost $1,086,300 830,700 Direct materials ($51 per robot) Direct labor ($39 per robot) Variable overhead ($5 per robot) Allocated fixed overhead ($28 per robot) 106,500 596,400 Total $2,619.900 Crane is approached by Tinh Inc., which offers to make Tri-Robo for $113 per unit or $2.406,900. Following are independent assumptions. Net Income Increase (Decrease) Make Buy Direct materials 1086300 i $ 1086300 Direct labor 830700 i i 830700 Variable overhead 106500 i 106500 Fixed overhead 596400 i 596400 -596400 Purchase price 24069001 -2406900 $ Total annual cost 2619900 i $ 3003300 S -979800 Assume that $405,000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) Net Income Increase (Decrease) Make Buy $ 1086300 $ 1036300 Direct materials 830700 Direct labor 830700 i 106500 Variable overhead 106500 596400 Fixed overhead 596400 596400 2406900 Purchase price 24069001 $ Total annual cost $ -979800 $ 2619900 3003300