DeCesare Computers makes 5,200 units of a circuit board, CB76, at a cost of $270 each. Variable cost per unit is $180 and fixed cost per unit is $90. Peach Electronics offers to supply 5,200 units of CB76 for $250. If DeCesare buys from Peach it will be able to save $20 per unit in fixed costs but continue to incur the remaining $70 per unit. Should DeCesare accept Peach's offer? Explain.