<prompt> Translate the following text to SwahiliStandard costing may be based on either absorption or direct costing principles, and may apply either to all or some cost elements.  <response>: Standard gharama inaweza kuwa msingi ama juu ya unyenyekevu au moja kwa moja gharama kanuni, na inaweza kutumika ama kwa wote au baadhi ya vipengele gharama. 