21. An item sells for Rs 4 per unit but 10% discount is offered on lots of 150 units or more. A manufacturing unit that consumes this item at the rate of 20 items per day wants to decide whether or not to take advantage of the discount. The setup cost for ordering a lot is Rs 50 and the holding cost per unit per day is Rs 0.30. Will it be economical for the manufacturing unit to take advantage of the discount? If yes, then determine the range on the percentage discount in the price of the item that when offered for lots of size 150 or more will not result in any financial advantage to the manufacturing unit. (Assume that the unit works for all the 365 days of the year.) (CA, November, 1994)