(a) Explain what the three elements of VFM are. You should provide examples of how the above indicators can be used to assess the VFM of the maintenance service. (6 Marks) 3 (b) Explain why a VFM review is more appropriate than ratio analysis in this scenario. (2 Marks) (c) Compare the performance of Paradise with Eden and Heaven, making recommendations where appropriate, (10 Marks) (d) Identify any other two (2) factors that might need to be considered in your interpretation of the performance indicators. (2 Marks)