Ann: Cover Letter to Appendix 3B 19 03 2018, page-48

There is a reason that it is called "Business" Class. Managers do need a level of comfort to get work done during the day, and be able to get sleep on a long haul trip. 5 star hotels are the norm for company directors. Why should the Feldmans behave differently? I wouldn't expect them to stay in basic accommodation.
You mention "entertainment" expenses. What sort of entertainment, or do you just add that one for good measure? Dining with clients or other directors while discussing a deal is happening tens of thousands of times every day.
Doing business costs money, there is no way around that.