Not sure how to do this, please explain.

Exercise 12-6 (Part Level Submission) Ayayai, Inc. has recently started the manufacture of Tri-Robo, a three-wheeled robot that can scan structure to manufacture 19,000 Tri-Robos is as follows. home for fires and gas leaks and then transmit this information to a smartphone. The cost Direct materials ($48 per robot) Direct labor ($38 per robot) Variable overhead ($5 per robot) Allocated fixed overhead ($32 per robot) Total Cost $912,000 722,000 95,000 600,000 $2,329,000 Ayayai is approached by Tienh Inc., which offers to make Tri-Robo for $111 per unit or $2,109,000. Following are independent assumptions. (an) v (2) Prepare an incremental analysis. Assume that none of the fixed overhead can be avoided. However, if the robots are purchased from Tienh Inc., Ayayai can use the released productive resources to generate additional income of $375,000. (If amount decreases net income then enter the amount using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net Income Increase (Decrease) Make Buy Direct materials Direct labor Variable overhead Fixed overhead Opportunity cost Purchase price Totals $ Based on the above assumptions, indicate whether the offer should be accepted or rejected? The offer