Part 1. LoveTravel headquartered in Australia and New Zealand is a travel and hospitality company. Christina - the general director has expressed her concern about the increasing operating costs and effectiveness of the company's current costing system. Their current costing practice accumulates costs of different major services provided to separate tour or trip and uses the relative sales method (proportion to the actual sales revenue) to assign overhead costs to each tour package. You have joined LoveTravel as a junior management accountant in March 2021. Required Suppose that Christina has asked you to analyse the company's costing practice and suggest changes to improve accuracy and reliability of the cost estimates. You are also asked to discuss possible costing approaches for service providers, such as LoveTravel, and explain how service costing could help the company manage its business. [10$l