Manageria Accounting: Cost Management SystemsDISCUSSION QUESTION 3-1Managerial AccountingLesson 3: Cost Management Systems – Part IIUpon completion of the Required Readings, write a thorough, well-planned narrative answer to the following discussion question. Rely on your Required Readings and the Lecture and Research Update for specific information to answer the discussion question, but turn to your original thoughts when asked to apply, evaluate, analyze, or synthesize the information. Your Discussion Question response should be both grammatically and mechanically correct, and formatted in the same fashion as the question itself. If there is a Part A, your response should identify a Part A, etc. In addition, you must appropriately cite all resources used in your responses and document in a bibliography using APA style.Discussion Question 1 (50 points)The Enriquez Machine Parts Company Case in Chapter 13 (pp. 534-539) illustrates the use of a job-order costing system. Review the sources documents, the flow of costs (Exhibit 13-1, p. 539), the analysis of transactions, and the accounting for factory