Superior Lawn, a manufacturer of lawn mowers, predicts that it will purchase 252,000 spark plugs next year. Superior Lawn estimates that 21,000 spark plugs will be required each month. A supplier quotes a price of $7.00 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 2% off the $7.00 price will be given. Superior Lawn can invest its cash at 10% per year. It costs Superior Lawn $230 to place each purchase order. 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 units per order? 2. Would this opportunity cost be recorded in the accounting system? Why? 3. Should Superior Lawn purchase 252,000 units at the start of the year or 21,000 units each month? Show your calculations. 4. What other factors should Superior Lawn consider when making its decision