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Cullumber, 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 20.300 Tri-Robos is as follows. Cost Direct materials ($49 per robot) $994.700 Direct labor ($41 per robot) 832.300 Variable overhead ($5 per robot) 101,500 Allocated fixed overhead ($30 per robot) 609.000 Total $2.537.500 Cullumber is approached by Tienh Inc, which offers to make Tri-Robo for $114 per unit or $2,314,200. Following are independent assumptions. (a1) Assume that $405,000 of the fixed 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 $ $ Direct labor Variable overhead Fixed overhead Purchase price Total annual cost $ Using incremental analysis, determine whether Cullumber should accept this offer. The offer