3. Comment on the cost differences you observe in question one and two between the different costing approaches. What causes the differences? Are they significant enough to cause a revision of the costing system? Explain your answer. 4. Drawing on your considerable expertise in cost management, suggest other costing techniques that Nature Candle might find useful besides those proposed by Bright. Describe specifically how these techniques could be used within Nature Candle by providing tangible examples of how they would operate and the benefits they would bring in terms of decision-making. 5. It is clear that any new costing system within Nature Candle could potentially be met with considerable hostility and opposition from the department managers. Conduct research and make suggestions on how these behavioural issues could be minimised