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Requirement 1 . Degler Computers makes 5 , 6 0 0 units of a circuit board, CB 7 6 , at a cost of $

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Requirement 1. Degler Computers makes 5,600 units of a circuit board, CB76, at a cost of $200 each. Variable cost per unit is $170, and fixed cost per unit is $30. HT
Electronics offers to supply 5,600 units of CB76 for $175. If Degler buys from HT, it will be able to save $25 per unit of fixed costs but continue to incur the remaining
$5 per unit. Should Degler accept HT's offer? Explain.
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