If A = Annual Requirement, O = Order Cost and C = Carrying Cost per unit per annum, then EOQ:

The correct answer is B.

The economic order quantity (EOQ) is the order quantity that minimizes the total annual cost of ordering and carrying inventory. It can be calculated using the following formula:

$$EOQ = \sqrt {\frac{{2{\text{AO}}}}{{\text{C}}}}$$

where:

• A = Annual demand
• O = Order cost
• C = Carrying cost per unit per annum

Option A is incorrect because it is the square of the EOQ. Option C is incorrect because it is the order quantity that minimizes the ordering cost. Option D is incorrect because it is the total annual cost of ordering and carrying inventory.