179 Chapter 4 Accounting for Retail Operations Obj. 2 E4-4 Purchase-related transactions A retailer is considering the purchase of 100 units of a specific item from either of two sup- pliers. Their offers are as follows: A: $390 a unit, total of $39,000, 1/10, 1/30, plus freight of $750. B: $400 a unit, total of $40,000, 2/10, 1/30, no charge for freight. Which of the two offers, A or B, yields the lower price