Global Lawn, a manufacturer of lawn mowers, predicts that it will purchase $252,000$ spark plugs next year. Global Lawn estimates that $21,000$ spark plugs will be required each month. A

supplier quotes a price of $$11\mathrm{.}00$ per spark plug. The supplier also offers a special discount option: If all $252,000$ spark plugs are purchased at the start of the year, a discount of $4\%$ off

the $$11\mathrm{.}00$ price will be given. Global Lawn can invest its cash at $10\%$ per year. It costs Global Lawn $$290$ to place each purchase order.

Requirement $1.$ What is the opportunity cost of interest forgone from purchasing all $252,000$ units at the start of the year instead of in $12$ monthly purchases of $21,000$ unasing all $252$ comma $000252,000$ units at the start of the year instead of in $12$ monthly purchases of $21$ comma $00021,000$ units per$$ order?

$2.$

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

$3.$

Should Global LawnGlobal Lawn purchase $252$ comma $000252,000$ units at the start of the year or $21$ comma $00021,000$ units each$$ month? Show your calculations.

$4.$

What other factors should Global LawnGlobal Lawn consider when making its$$ decision?