the course is performance messurement and control

b) Data for the six months from January to June of a given company are given below. Vehicle maintenance Vehicle running hours cost S January February March April May June 13,600 15,800 14,500 16,200 14.900 15,000 2.100 2.800 2.200 3.000 12,600 2.500 Analyze the vehicle maintenance costs into fixed and variable costs, based on the data given, utilizing the least squares method. (10 marks) c) Explain the term performance measurement," with the help of example. Explain the types of performance measurement that can be undertaken by a business. (6 marks) d) Discus any three limitation of the high low method, as an approach of forecasting cost in on an organization. (6 Marks) e) Briefly explain the objectives of a budgetary planning and control system in an organization. (6 marks)