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Sarah's Talking Dolls Manufactures a Computer Chip Used in the Production

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Sarah's Talking Dolls manufactures a computer chip used in the production of dolls for children. When 5,000 dolls are produced, the costs per part are:
Sarah's Talking Dolls manufactures a computer chip used in the production of dolls for children. When 5,000 dolls are produced, the costs per part are:     Sam's Associates has offered to sell Sarah's Talking Dolls 5,000 parts for $5.75 each. If Sarah accepts the offer, fixed manufacturing costs will decrease by $1.00 per unit.  A) What is the relevant per unit cost to manufacture the part? B) Which alternative is best for Sarah's Talking Dolls and by how much?
Sam's Associates has offered to sell Sarah's Talking Dolls 5,000 parts for $5.75 each. If Sarah accepts the offer, fixed manufacturing costs will decrease by $1.00 per unit.
A) What is the relevant per unit cost to manufacture the part?
B) Which alternative is best for Sarah's Talking Dolls and by how much?

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