OSN Company uses $10,000$ units per year of machine tools each costing OMR $80.$ Placing each order costs OMR $288$ and the carrying cost is $5\%$ per year of the average inventory. $($a$)$ What is Economic Order Quantity?$($b$)$ If the company gets $5\%$ discount if it places an order of $2,500$ units, should the company accept the discount offer or not?.