6 Choose TWO of the terms/techniques listed below and for each one: i) explain the meaning of the term/technique, ii) give two examples of its application, iii) explain some of the practical limitations of which users should be aware with regard to the term/technique. a) Indirect costs b) Equivalent units c) Contribution d) Direct material yield variance Note: Only two answers are required, if more answers are provided, only the first two will be marked if more are provided you should cross out the ones you do not wish to be considered