it is related to management accounting

Question-1. 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 $50. 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 $30 per unit. Should Robinson accept Peach's offer? Explain. 2. RT Manufacturing is deciding whether to keep or replace an old machine. It obtains the following information: Old Machine New Machine Original cost $10,800 $8,800 Useful life 9 years 5 years Current age 4 years 0 years Remaining useful life 5 years 5 years Accumulated depreciation $4,800 Not acquired yet Book value $6,000 Not acquired yet Current disposal value (in cash) $2,800 Not acquired yet Terminal disposal value (5 years from now) SO $0 Annual cash operating costs $18,000 $15,000 RT Manufacturing uses straight-line depreciation. Ignore the time value of money and income taxes. Should RT Manufacturing replace the old machine? Explain