$(9)$ A company has $4$ per year carrying cost on each unit of inventory, an annual usage of $50,000$ units and an ordering cost of $100$ per order. Calculate the economic order quantity. What shall be the total annual cost of EOQ? If a quantity discount of $0\mathrm{.}25$ per unit is offered to the company when it purchases in lots of $1,000$ units, should the discount be accepted?

$(5$ M$)$