A retailer is considering the purchase of 100 units of a specific item from either of two

Question:

A retailer is considering the purchase of 100 units of a specific item from either of two suppliers. Their offers are as follows:
A: $400 a unit, total of $40,000, 2/10, n/30, plus transportation costs of $625.
B: $403 a unit, total of $40,300, 1/10, n/30, no charge for transportation.
Which of the two offers, A or B, yields the lower price?