Module 9 Intermediate Management Accounting Project (70 marks) Aardvark Delivery Service (ADS)1 was formed 30 years ago with a mandate lm to establish a private delivery system in the country of Aardvark. By 20x5, ADS was handling close to 30 million pieces of mail and 29 million kilograms of parcels per year. Arthur % ['o:Be] Chapman E ['tIaepmen] has spent sever20X5 results al years working with small-scale private delivery companies in many countries. Recently, Arthur was hired by ADS to assist in improving its operating and financial performance. The owners of ADS were dissatisfied with the recent trend in financial results (Exhibits 1 to 3). Farid Banai, president of ADS, has called a meeting with Arthur and Truc Nguyen, operations manager, to review the