Total costs for the plant were $1309670 per annum. Required 1. Classify each of the costs identified above as tier 1 to tier 5, as shown in Exhibit 17.5 . 2. Suggest two examples each of environmental costs that could be classified as tier 3 , tier 4 and tier 5 that may have been overlooked. 3. For each of the six costs identified in requirement 2, outline steps that the management of Margaret River Winery could implement to reduce those costs