Question 3 (15 marks): Multi Nutrian has developed the following analysis of its environmental costs and revenues for the last financial year Training costs to improve the effluent disposal RM 5.700 Serap value of broken packaging (12,460) Chemical cleaning of exhaust fans 4991 Fine for untreated waste flow into the river 12.669 Examination of drainage systems 15,340 Restoring land where waste was dumped in the 1980s 16.332 Study tour to select new equipment to reduce wastes 4.869 Developing water pollution monitoring systems 14.997 Lost sales due to poor environmental image 3.887 Employees' compensation claim due to poor environmental 5,752 practices Obtaining ISO 14001 certification 67,723 Total RM 140,000 Total costs for the plant were RM1,680,000 per annum Required: (a) Classify each of the costs identified above as Tier 1 to Tier 5. (15 marks)