Ikea Singapore procures the "LACK" side table from a supplier in China. Ikea sells 12,000 units of "LACK" tables each year, split evenly across Ikea's three stores in Singapore. Each unit costs $10 and the company has an annual holding cost of 20%, except at its Jurong store which is smaller and hence incurs a higher holding cost of 30%. Placing a replenishment order incurs clerical costs of $200/order. The forwarder charges $500 as a fixed cost per shipment (regardless of number of tables) plus a variable cost of $1 per unit shipped. From the port at Singapore, the trucking company charges $100, $80 and $120 to deconsolidate and deliver a shipment of tables (regardless of number) to the Ikea stores at Jurong, Queenstown and Tampines respectively. Trucking is charged by destination and cannot be aggregated across stores. a) If Ikea does not aggregate orders across its stores (i.e. each store places its own order with the supplier), what is the optimal order size for each store and resultant annual holding and ordering costs. b) If Ikea aggregates orders, how many orders per year does Ikea place and how many tables are ordered each time? what are the annual holding and ordering costs of the optimal policy?