Grapeventures is a large Australian winery. They have created the following breakdown of their environmental costs and revenues for the last financial year: Cleaning of exhaust fans 4 891 Fine for minor leakage of untreated waste into the Yarra River 12 569 Inspection of drainage systems 15 421 Scrap value of broken bottles (12 561) Restoring land where waste was dumped in the 1980s 16 986 Study tour to the Yarra Valley to select new equipment to reduce wastes 4 769 Lost sales due to poor environmental reputation 3 787 Workers' compensation claim due to poor environmental practices 5 652 Obtaining ISO 14001 certification 67 908 Total $125,022 The total costs for the winery were $ 1 309 670 per annum. REQUIRED: Part A: Classify each of the costs identified above as tier 1 to tier 5. (6 Marks) Part B: Identify two examples of environmental costs that could be classified as either tier 3, tier 4and tier 5 that the winery may have overlooked. For each cost identified, outline what Grapeventures could do to reduce those costs. (6 Marks)