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To determine which incentive offers a better discount, we need to compare the total price for 20 eggs under each incentive.
Under incentive 1, we can purchase a set of 3 eggs for $12. To buy 20 eggs, we need to buy a total of 20/3 = 6 sets.
The total cost for 20 eggs under incentive 1 is 6 * $12 = $<<6*12=72>>72.
Under incentive 2, we get a 20% discount. The total cost for 20 eggs without the discount is 20 * $5 = $<<20*5=100>>100.
The discount amount under incentive 2 is 20% of $100, which is 0.20 * $100 = $20.
Comparing the two discounts, we find that incentive 2 offers a better discount of $20.