b) The quarterly demand for an item of raw materials is estimated at 2,000 units at a purchase price of GH180 per unit. It is estimated that the cost per order will be GH270 and the cost of holding a unit of material in inventory will be GH24. Required: i. Compute the optimal order quantity, and total minimum costs. ii. Suppose a supplier offers 5% quantity discount for purchase of 8,000 units, should the offer be accepted c) State ten (10) activities likely to be undertaken by cost and management accounting department of a manufacturing company