Not sure why I am getting it wrong, I tried putting them as positive and it was still marked incorrect. 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 a home for fires and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture 19,000 Tri-Robos is as follows. Cost Direct materials ($48 per robot) Direct labor ($38 per robot) Variable overhead ($5 per robot) Allocated fixed overhead ($32 per robot) $912,000 722,000 95,000 600,000 $2,329,000 Total Ayayai is approached by Tienh Inc., which offers to make Tri-Robo for $111 per unit or $2,109,000. Following are independent assumptions. v (1) v (al) Your answer is partially correct. Try again. Prepare an incremental analysis. Assume that $405,000 of the fixed overhead cost can be avoided. (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 912000 912000 $ Direct labor 722000 722000 Variable overhead 95000 95000 DICITI X Fixed overhead 600000 600000 Purchase price 2109000 -2109000 Total annual cost 2329000 2709000 -380000 Using incremental analysis, determine whether Ayayai should accept this offer