1. Dalton Computers makes 5,200 units of a circuit board, CB76 at a cost of $200 each. Variable cost per unit is $160 and fixed cost per unit is $40. Peach Electronics offers to supply 5,200 units of CB76 for $180. If Dalton buys from Peach it will be able to save $15 per unit in fixed costs but continue to incur the remaining $25 per unit. Should Dalton accept Peach's offer? Explain. C... 1. Dalton Computers makes 5,200 units of a circuit board, CB76 at a cost of $200 each. Variable cost per unit is $160 and fixed cost per unit is $40. Peach Electronics offers to supply 5,200 units of CB76 for $180. If Dalton buys from Peach it will be able to save $15 per unit in fixed costs but continue to incur the remaining $25 per unit. Should Dalton accept Peach's offer? Explain. Begin by calculating the relevant cost per unit. (If a box is not used in the table, leave the box empty; do not enter a zero.) Make Buy Relevant costs: ▼Peach's offer. When comparing relevant costs between the choices, Peach's offer price is ▼than the cost to continue to Unit relevant cost Dalton Computers should produce.