Current Attempt in Progress Jobs 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 ($50 per robot) Cost $1,000,000 Direct labor ($40 per robot) 800,000 Variable overhead (S6 per robot) 120,000 Allocated fixed overhead ($30 per robot) 600,000 Total $2,520,000 Jobs is approached by Tienh Inc. which offers to make Tri-Robo for $115 per unit or $2,300,000. Following are independent assumptions.