Recently New World supermarket has introduced the Everyday Low-Price (EDLP) strategy, which aims to help New Zealanders find value on everyday items amidst the ongoing cost of living crisis and possible recession. Assume you are a management accountant working at the head office and assigned to evaluate how the stores are adapting to the new strategy. Specifically, you are assigned to work with a West Auckland New World store. Conduct a value analysis of the store's new strategy, business processes, and value chain, and address the followings: Required: (a) Identify three possible value-added and three non-value-added business activities at the store. Explain the reasons behind your choices for each. (b) Determine the costs and cost drivers of the non-value-added activities you identified in part (a). To do so, you should research New World's operations and use hypothetical but logical figures. (c) Using your knowledge of Activity-based Management (ABM), suggest ways that the store manager could eliminate the costs associated with the non-value-added activities you identified in part (b). (d) Discuss whether your recommendations would be different if you used the concept of Business- Process Re-Engineering (BPR). Explain your reasons