9:53 if M A Management Accounting - Sp... Management Accounting - Special Topics 2 - Relevant vs. Irrelevant Costs Name Relevant and irrelevant costs. Answer the following questions. Make or Buy? Robinson Computers makes 5,700 units of a circuit board, CB76, at a cost of $230 each. Variable cost per unit is $180 and fixed cost per unit is SSO. Peach Electronics offers to supply 5.700 units of CB76 for $210. If Robinson buys from Peach, it will be able to save $20 per unit in fixed costs but continue to incur the remaining S30 per unit Should Robinson accept Peach's offer? Explain. RT Manufacturing is deciding whether to keep or replace an old machine. It obtains the following information: Keep vs. Replace, what's the difference? RT Manufacturing uses straight-line depreciation. Should RT Manufacturing replace the old machine? Explain