`PART II Bertrand indicates that he pays $35,000 per year to enter the Pinot in various contests in an effort to win awards and pick-up accolades that can be displayed on the label of the bottle. This is a common practice for Pinot producers and most rival organizations also enter their Pinots in the same contests. This cost is specific to the Pinot. It allows them to charge a premium for their Pinot. Bertrand believes that their Pinot would be at a serious disadvantage if they did not participate in these contests. Required: 1. Bertrand asks you if he could include this cost as part of the cost of the Pinot under the current costing system and/or under ABC Costing