Part 1. KangaAdventure is a tour operator and travel company in Australia and New Zealand. The company's general director Lawrence has worried about the increasing operating costs and accuracy of their current costing practice. The company has accumulated costs of different major services for each tour and used proportion to the actual sales revenue to allocate overhead costs to each tour program. Suppose that you are working as a management accountant at KangaAdventure. Required You are asked by Lawrence to analyse the current costing practice and advise how it can be improved to provide accurate and reliable cost estimates. Evaluate possible costing approaches for service providers, such as KangaAdventure, and explain how service costing could help the company manage its business. [10 marks]