b) Production and cost data of Akoo Ltd have been recorded over two years thus: Last year Current year Production 60,000 units 64,000 units Total costs (GH) 1,820,000 1,961,400 Between last year and the current year, there has been 5% cost inflation. Required i) Calculate the real fixed and variable costs ii) Estimate what total cost will be next year when it is expected that there will be a 4% cost push inflation and output will be 70,000 units