For each of the following items, identify which of the management accounting guidelines applies: cost-benefit approach, behavioral and technical considerations, or different costs for different purposes. Management Accounting Guidelines Action Changing an employee bonus plan to include additional paid time off in response to a changing employee 1. demographic. Behavioral and technical considerations Management Accounting Guidelines Action Deciding whether to sell products directly to customers 2. in a new overseas market or to hire a distributor. Cost-benefit approach Management Accounting Guidelines Action Introducing a participatory budgeting program that 4. involves lower-level managers. Cost-benefit approach