Please consider the same background information in paragraph and answer the following requirement questions from a to f$.$

Required

Assume you have been hired as an independent consultant to identify and comment on several aspects of this case which are listed below $($see questions, parts $($a$)-($f$)).$ You should address your report to the Board of Directors of Modern Pen Company.$$ Your report needs to include an Executive Summary.$$ You need to support your arguments with relevant references where appropriate.$$ The references can be drawn from internationally recognised peer reviewed journals as well.$($a$)$ How did the market for pens change over time?$$ What could be the forces for change?$$ Explain in detail. $($b$)$ Explain how management accounting change applies to this case study.$$ Try to relate your answer to the Burns and Scapens $(2000)$ reading. $($c$)$ Estimate the costs for the four pen products using an activity$-$based approach. $($d$)$ What are the managerial implications from the revised cost estimates? $($e$)$ How is activity$-$based costing approach a superior costing method when compared to traditional costing approaches?$$ What are the criticisms of activity$-$based costing approach?$$ Explain in detail. $($f$)$ How would you approach the setting up of an activity$-$based costing system for the business and what behavioural problems do you think you might encounter?