An electronics manufacturer requires a specific packing box for the digital boxes it produces. These packing boxes cost the company $7\mathrm{.}61$ from

the manufacturer, holding costs are $31\%$ of the purchase price, and orders costs $7\mathrm{.}43$ each. Calculate the EOQ and the total annual costs incurred,

ensuring the boxes meet the annual demand of $900$ boxes.

$($a$)$ Given this information, determine the EOQ.

$($Round to the nearest multiple of $10.)$