Total Quality Management (TQM) is a concept that was developed in Japan. When implemented correctly, the system can improve an organisation's reputation. Windhoek Car Manufacturers ("WCM") is a newly established car manufacturing company in Namibia. The following information has been collected for the company from the most recent quarter and the directors are keen to penetrate the car manufacturing business through building a strong reputation. Cost data Customer support cost per hour Equipment testing cost per hour Manufacturing rework cost per car Warranty repair cost per car Volume and activity data Cars requiring manufacturing rework Cars requiring warranty repair Customer support centre time Production line equipment testing time Additional information Required N$ 5.1 Prepare a Cost of Quality report for WCM. 58 30 During the quarter WCM undertook a quality review of its suppliers for parts at a cost of N$60 000. The idle time cost N$375 000 in the quarter due to quality issues. 380 2 600 800 cars 650 cars 500 hours 400 hours Sub- total 6 Marks Total 6