Step 1: Digest the article and connect back to learning module 4 . Read the following article: One Cost System Isn't Enough.pdf J. Kaplan, R. S. (1988). One cost system isn't enough (pp. 61-6). Harvard Business Review. Step 2: Draft Your Initial Post (5pts) In your initial discussion board post, a you will NUMBER and ANSWER the following: 1. To what extent to you agree or disagree with the position take by Robert Kaplan in the article Once Cost System Isn't Enough? 2. Pick a company and use it to defend the argument. 3. Pick a company and use it to refute that argument