Question 3 -10 marks (5 marks each) For each of the terms listed below as (a) and (b) i. Explain the meaning of the term/technique. ii. Drawing on your knowledge of management accounting give two examples of its application. iii. Provide a discussion of some of the practical limitations of which users should be aware with regard to the technique. (a) Process Costing (6) Accounts analysis method of determining cost behaviour