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Answer (D) is correct . The EOQ formula is a deterministic model that requires a known demand for inventory or, in this case, the amount of cash needed. Thus, the cash flow requirements cannot be random. The model also assumes a given carrying (interest) cost and a flat transaction cost for converting marketable securities to cash, regardless of the amount withdrawn.

Answer (A) is incorrect because Use of the EOQ model assumes that the cost of a transaction is independent of the dollar amount of the transaction.
Answer (B) is incorrect because Use of the EOQ model assumes that interest rates are constant over the short run.
Answer (C) is incorrect because Use of the EOQ model assumes that there is an opportunity cost associated with holding cash, beginning with the first dollar.