Cost accounting is concerned with analysis of all the expenses and costs incurred so that the cost of completing each job or producing each product, or for that matter completing any identifiable activity, is known. Not only the total cost has to be ascertained, the figure has also to be fully analyzed into all its components. Cost accounting is a measurement tool in accounting. By grouping costs and assigning them to a project, a reviewer of financial results can pinpoint discrepancies between the estimated cost and the actual cost. You are recently appointed as an cost accounting executive of Need Industry Co, Finance Director of your company requested you to prepare a report explaining how overhead costs may be classified by their behavior, with particular reference to the effects both on total and on unit costs in Need Industry Co. You report should: (10 + 5 = 15 Marks) a. Say why it is necessary to classify overhead costs by their behavior in your own words with list of examples. (700 words) b. Illustrated by drawing graphs within the body of the report, the cost type in total change in cost and per unit change in cost. ____________________________________please 700 words