Please help me with Exercise 7-6.

Exercise 7-6 Jobs, Inc. has recently started the manufacture of Robo, robot that can a three-wheeled scan a home for fires and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture 21,300 Tri-Robos is as follows. Cost $1,086,300 Direct materials ($51 per robot) Direct labor ($39 per robot) 830, 7000 Variable overhead ($5 per robot) 106,500 Allocated fixed overhead ($28 per robot) 600,000 Total $2,623,500 Jobs is approached by Tienh Inc., which offers to make Tri-Robo for $113 per unit or $2,406,900. Following are independent assumptions