Many of the concepts in managerial accounting were first developed for the manufacturing environment. Do you think the same concepts, such as variable costs, fixed costs, mixed costs, and job order costing, can also be applied to the service industry? Why or why not? Focus on a particular service or service industry and illustrate your position with specific examples. Your well-written paper should meet the following requirements: Be 3-4 pages in length, not including the cover or reference pages.