Lombardia Computers makes 5000 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.Kanata Electronics offers to supply 5000 units of CB76 for $210 each.If Lombardia buys from Kanata it will be able to save $20 per unit of fixed costs, but continues to incur the remaining $30 per unit.Should Lombardi accept Kanata's offer?Explain.Show all calculations.