a) Ghana Agro Food Processing Company Limited has spare capacity to process poultry feed and is considering offering a service to the Greater Accra Poultry Farmers Association. To aid deliberations concerned with what rate should be quoted when offering the service, the Poultry Manager has asked for your assistance in analysing the Poultry departments fixed and variable costs. From her departmental records, the poultry manager has extracted the following schedule of cost information. Month poultry costs Metric tons (MT) of poultry feed processed GH000 July 22,000 20,000 August 21,600 19,500 September 21,800 19,750 October 20,800 18,500 November 20,720 18,400 December 20,400 18,000 Required: i. Use the highlow method to determine the poultry departments fixed and variable cost structures. (7 Marks) ii. Provide an estimate of the total cost if 25,000 metric tons of poultry feed were processed in a month. (6 Marks) b) Explain the concept of Make-or-Buy Decisions and justify the factors that drive contracting decisions. ( 12 marks)