3. A manager must make a decision on shipping. There are two shippers, A and B. Both offer a two-day rate: A for $500 and B for $525. In addition, A offers a three-day rate of $460 and a nine-day rate of $400, and B offers a four-day rate of $450 and a seven-day rate of $410. Annual holding costs are 35 percent of unit price. Three hundred boxes are to be shipped, and each box has a price of $140. Which shipping alternative would you recommend? Why? Show your work. (A) Identify the Annual earning potential of all units = (B) State the Formula you will use Here: (C) Calculate Here: (D) Make a Decision Here & explain why