An oil engine manufacturer purchases lubricants at the rate of RO 42 per unit from a vendor. The requirements of these lubricants are 1800 per year. The cost of the placement of an order is RO 16, and the inventory carrying charge per rial is 200 baisa. The seller is willing to give a 3% discount if the quantity per order would be 350. Would you accept the offer? Justify your answer.