JJ Asian Cuisine has been using cost-based pricing for their products. However, James is not sure about some of the concepts. Please give a definition and one specific example from JJ Asian Cuisine business to help James to understand the following concepts: (6 marks) Definition (2 Marks) Example (4 Marks) Concept Direct Cost Indirect Cost Cost Object Cost Driver 7 JJ Asian Cuisine started the business as a partnership structure. The business has been so successful that they cannot keep up with market demand. Jason has completed his studying in Melbourne and wants to return back home to China to set up his own business. Jason is happy to sell his share of the business to James at the market value. Now, James owns the entire business. James wants to expand the business and set up the entire factory in Geelong, Melbourne. James' family accountant advises him to set up the business under a family trust structure, but James wants the IPO (Initial Public Offering) option of the public company. Please help James to differentiate between the company structure and the trust structure, especially dealing with the profit distribution and tax issue. Your answer can be structured as below: (4 marks) A Family Trust Structure (2 Marks) Public Company structure (2 Marks) Profit Tax