TEPUNG Sdn$.$ Bhd$.$ is a packaging and distribution company for plain flour. Sales record shows the company sells average $400$kg plain flour every month. Ordering cost is RM$25\mathrm{.}00$ per order while holding cost is estimated about RM$4\mathrm{.}36$ per kg per year. The plain flour is supplied by ABC Sdn$.$ Bhd$.$ and it takes two $(2)$ days to reach company. The company works $225$ days per year.