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, hut continues to incur the remaining $30 per unit. Should Lombardi accept Kanata's offer? Explain. Show all calculations