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Annual demand 12,000 units; EOQ 600 units. Number of orders per year is:

A20
B12
C15
D24
Answer & Solution
Correct answer: A. 20
1. Number of orders per year = annual demand / EOQ. 2. Annual demand = 12,000 units; EOQ = 600 units. 3. Orders per year = 12,000 / 600 = 20. 4. The other choices arise from arithmetic errors or wrong divisors. _Source: ICAI BoS Inter Paper 3, Ch 2 "Material Cost", §2.5.1 ¶2_
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