Ever Lawn, a manufacturer of lawn mowers, predicts that it will purchase $324,000$ spark plugs next year. Ever Lawn estimates that $27,000$ spark plugs will be required each month. A supplier quotes a price of $$13$ per spark plug. The supplier also offers a special discount option: If all $324,000$ spark plugs are purchased at the start of the year, a discount of $2\%$ off the $$13$ price will be given. Ever Lawn can invest its cash at $8\%$ per year. It costs Ever Lawn $$130$ to place each purchase order.

Required

What is the opportunity cost of interest forgone from purchasing all $324,000$ units at the start of the year instead of in $12$ monthly purchases of $27,000$ units per order?

Would this opportunity cost be recorded in the accounting system? Why?

Shouid Ever Lawn purchase $324,000$ units at the start of the year or $27,000$ units each month? Show your calculations.$]$