a$)$ Briefly explain the following cost estimation methods i$.$ High low method ii$.$ Simple regression method $(3$ Marks$)(2$ Marks$)(3$ Marks$)$ b$)$ The management of Limuru Processing Company limited wishes to obtain better cost estimates to evaluate the companys operations more effectively The following information is provided to you for analysis: Month Units Overhead $14251212950987311310441691525100991$ Required i$.$ ii$.$ Use the high $-$low method to estimate the overhead cost function Use the regression method to determine the overhead cost function $(4$ Marks$)(6$ Marks$)$