<prompt> Translate the following text to SwahiliThere are three methods of cost a directly tracing costs wherever economically feasible, b cause-and-effect, and c allocating costs on a reasonable and consistent basis.  <response>: Kuna njia tatu za gharama: a moja kwa moja kufuatilia gharama popote inawezekana kiuchumi; b sababu-na-athari; na c kugawa gharama juu ya msingi wa busara na thabiti. 