QUESTION THREE (20 Marks) a) Explain the attributes of relevant cost for decision-making. (4 Marks) b) Clearly explain the difference between the following terms as they are used in cost accounting: i) Cost unit and unit cost. (2 Marks) c) Briefly explain two (2) limitations of using high-low method in cost estimation. (2 Marks) d) AFLEWO Ltd began business on July 1, making one product X, the standards for which are as follows: Direct material 6kg at sh. 10 per kg Direct labour Variable overhead Fixed overhead 4 hours at sh 10 per kg Sh. 10 per labour hour Sh. 12 per labour hour