Party Animals Orders 10,400 Stuffed Tigers Per Year,at $10 Per

Party Animals orders 10,400 stuffed tigers per year,at $10 per tiger,FOB destination.Party Animals earns 12% on its cash investments.The purchase order lead time is 3 weeks.The following data are available:

What is the cost of the prediction error?

A) $19.58
B) $23.12
C) $1,144.82
D) $1,167.85
E) $1,237.92