3.1 The known cost of an 88kW cooling plant is R5 500. Estimate the cost of a 151kW plant if the empirical data shows the following relationship between costs and capacity: C2=C1(Q2/Q1)0.7 3.2 Indicate the steps to be followed to produce a detailed estimate. 3.3 Illustrate, in a form of a table, the comparison between management accounting and financial accounting