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Bonita, 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 20,800 Tri-Robes is as follows Direct materials ($50 per robot) Direct labor ($40 per robot) Variable overhead (56 per robot) Allocated wed overhead ($29 per robot) Total Cost $1,040,000 832.000 124,800 603.200 $2.600,000 Bonita is approached by Tinh Inc, which offers to make T-Robo for $115 per unit or $2,392.000 Following are independent assumptions (a 1) Assume that 5405.000 of the fixed overhead cost can be avoided. (Enter negative amounts using either a negative sign preceding the numbers. 45 or parentheses es. (451)