I do not understand this problem please help me out with this problem

Exercise 7-6 Jobs, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan a home for res and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture 20,700 Tri-Robos is as follows: Cost Direct materials ($49 per robot) $1,014,300 Direct labor ($42 per robot) 869,400 Variable overhead ($5 per robot) 103,500 Allocated xed overhead ($29 per robot) 600,000 Total $2,587,200 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $115 per unit or $2,380,500. Following are independent assumptions: Assume that $405,000 of the xed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45)-) Net Income Increase Make Buy (Decrease) Direct materials $ ' J ' $'l ' Direct labor ' ' l I ' Variable overhead Fixed overhead I I I I I I Purchase price I I I I I I Total annual cost $I I $I I $I I Using incremental analysis, determine whether Jobs should accept this offer. The offer :I. IVLINK To TEXTVI I VIDEO: APPLIED sunsl Assume that none of the xed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Jobs can use the released productive resources to generate additional income of $375,000. (Enter negative amounts using either a negative sign preceding the number e. g. -45 or parentheses e. g. (45).) Net Income Increase Make Buy (Decrease) Direct materials $I I $I I $I I Direct labor I I I I I I Variable overhead I I I I I I Fixed overhead I I I I I I Opportunity cost Purchase price ' I ' Totals $' I $' Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer :9. 'VLINKTO TEX'I'V' \\msmmnmm\\