Question 1: A. Two years ago the manager of a large department store purchased new bar code scanners costing $39,000. A salesperson recently tried to sell the manager a new computer-integrated checkout system for the store. The new system would save the store a substantial amount of money each year. The recently purchased scanners could be sold in the second-hand market for $19,000. The store manager refused to listen to the salesperson, saying, I just bought those scanners. I can't get rid of them until I get my money's worth out of them. What type of cost is the cost of purchasing the old bar code scanners? What common behavioural tendency is the manager exhibiting? B. [A]ccounting is, above all, an attempt to intervene, to act upon individuals, entities and processes to transform them and to achieve specific ends. From such a perspective, accounting is no longer to be regarded as a neutral device that merely documents and reports 'the facts' of economic activity. Accounting can now been seen as a set of practices that affects the type of world we live in [...) (Miller, 1994, p.1). With reference to the role and practice of management accounting in organisations (profit, non- profit and/or public sector entities), critically discuss the extent you agree with Miller's statement