c$)$ Vetri Bhd$.,$ has annual sales of $54,000$ units. Its inventory carrying cost is RM$0\mathrm{.}40$ per unit per year, and ordering cost is RM$300$ per order. What should be the firm's decision $-$ how many units per order, and how many orders per year $-$ based on EOQ? If its present order quantity is $18,000$ units per order, how much can the firm save in inventory costs by switching to the EOQ?

$(8$ marks$)$