Niagara Co. produces a single product - wireless mouse, at a cost of $ 190 each. Materials cost used directly in producing each product is $ 100 Additionally, the administrative cost (fixed) is allocated to each product produced at $ 90 A supplier approahces Niagara Co and offers to supply the same product at a cost of $ 260 each. If Niagara accepts the offer, the administrative $ 65 The remaining cost allocated to each unit can be reduced by administrative cost of $ 35 will continue to be incurred. a) Should Niagara Co. accepts this offer? Explain with calculation. b) Explain the cost that is irrelevant in this scenario. (5 marks) (2 marks)