5. Each year. Holly's Best Salad Dressing. Inc. (HBSD) purchases 50,000 gallons of extra virgin olive oil. Ordering costs are $100 per order and the carrying cost, as a percentage of inventory value is 60 percent. The purchase price to HBSD is $2.50 per gallon Management currently orders the EOQ each time an order is placed. No safety stock is carried. The supplier is now offering a quantity discount of $0.05 per gallon if HBSD orders 10.000 gallons at a time. Should HBSD take the discount? a. From a cost standpoint. HBSD is indifferent. b. No, the cost exceeds the benefit by $1,477. c. No, the cost exceeds the benefit by $2.498. d. Yes, the benefit exceeds the cost by $1,477. e. Yes, the benefit exceeds the cost by $2.498