1. DeCesare Computers makes 5,500 units of a circuit board, CB76 at a cost of $230 each. Variable cost per unit is $160 and fixed cost per unit is $70. Peach Electronics offers to supply 5,500 units of CB76 for $210. If DeCesare buys from Peach it will be able to save $25 per unit in fixed costs but continue to incur the remaining $45 per unit. Should DeCesare accept Peach's offer? Explain. 1. DeCesare Computers makes 5,500 units of a circuit board, CB76 at a cost of $230 each. Variable cost per unit is $160 and fixed cost per unit is $70. Peach Electronics offers to supply 5,500 units of CB76 for $210. If DeCesare buys from Peach it will be able to save $25 per unit in fixed costs but continue to incur the remaining $45 per unit. Should DeCesare accept Peach's offer? Explain. Begin by calculating the relevant cost per unit. (If a box is not used in the table, leave the box empty; do not enter a zero.) DeCesare Computers should Peach's offer. When comparing relevant costs between the choices, Peach's offer price is than the cost to continue to produce