Many things have changed about the way companies conduct business since the COVID-19 era. Based on the managerial accounting knowledge that you have already gained from the Prologue and Chapter 1, what are some of the operational and/or cost changes that you have observed companies making as a direct or indirect response to the pandemic? Please name the specific industry or company where you have observed the change and at least two operational or cost changes that have occurred. Be sure to use accounting terminology where possible.