1. Dickinson Computers makes 5,700 units of a circuit board, CB76 at a cost of $290 each. Variable cost per unit is $230 and fixed cost per unit is $60. Peach Electronics pffers to supply 5,700 units of CB76 for $270. If Dickinson buys from Peach it will be able to save $20 per unit in fixed costs but continue te-incur the remaining $40 per unit. Should Dickinson accept Peach's offer? Explain. 1. Dickinson Computers makes 5,700 units of a circuit board, CB76 at a cost of $290 each. Variable cost per unit is $230 and fixed cost per unit is $60. Peach Electronics offers to supply 5,700 units of CB76 for $270. If Dickinson buys from Peach it will be able to save $20 per unit in fixed costs but continue to incur the remaining $40 per unit. Should Dickinson 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.) Dickinson Computers should Peact's offer. When comparing relevant costs between the choices, Peach's offer price is than the cost to continue to produce