Please do part (a2)

Exercise 20-6 (Part Level Submission) Jobs, 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 20,400 Tri-Robos is as follows. Direct materials ($51 per robot) Direct labor ($39 per robot) Variable overhead ($7 per robot) Allocated fixed overhead ($29 per robot) Cost $1,040,400 795,600 142,800 600,000 $2,578,800 Total obs is approached by Tienh Inc., which offers to make Tri-Robo for $116 per unit or $2,366,400 Following are independent assumptions. "(a1) Your answer is correct. 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.-4S or parentheses e.g. (45).) Net Income (Decrease) 0404001 179560 Increase Make Buy Direct materials i0404 Direct labor Variable overhead Fixed overhead Purchase price 0500 366400) I annual cost $12800 5140O 100 2366400 Using incremental analysis, determine whether Jobs should accept this offer The offer Should be acce