can you help me rewrite this in a simpler way: Budget costs refer to the estimated costs for each element of the project or investment. These costs are usually broken down into categories such as labor, materials, overhead, etc. The budget costs are used to determine the total cost of the project and to evaluate its potential profitability. On the other hand, budget justification refers to the explanation or rationale for the proposed costs. It provides a detailed breakdown and description of all the costs involved in a project. It is used to justify the need for the expenditure and to explain how the costs were estimated. In the context of capital budgeting, both budget costs and budget justification are important. Budget costs are used to evaluate the financial feasibility of the project, while budget justification is used to explain and justify the need for the expenditure