<prompt> Translate the following text to EnglishKuna 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.  <response>: There 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. 