b) Identify the key cost drivers and suggestions for competitive advantage for Western Cabinets. This will include areas of advantage they currently hold and areas where they could create competitive advantage. (15 marks) Key cost drivers Cabinets Storage of Materials Sales Volume/Demand Shipments Labour Hours # of Orders Placed Lack of Technological Innovation High fixed salaries for manufacturing employees Order Entry errors Warehousing ineffeciencies Installation errors Savings and ideas for competitive advantage