Niagara Cc- produces a single product - wireless mouse, at a cost of $ 140 each. Materials cost used direch in producing each product is $ 30 - Additionally, the administrative cost (xed) is allocated to each product produced at $ 60 _. A supplier appreahces Niagara Co and cfl'ers to supply the same product at a cost of $ 180 each. If Niagara accepts the offer, the administrative cost allocated to each unit can be reduced by 3 3t] . The remaining administrative cost cf _ $ 50 will continue to be incurred. a) Shculd Niagara Co. accepts this offer? Explain with calculation. (5 marks) b) Explain the cost that is irrelevant in this scenaric. _ (2 marks}