DriveMe, a company located at Jerudong manufactures and sells bicycles. DriveMe is

a relatively new company and the directors are keen to establish a reputation for high

quality. The management of DriveMe recognizes the need to establish a culture of Total

Quality Management $($TQM$)$ at the company.

In $2022$ the company had $$1,000,000$ in sales. The management accounting team at

DriveMe has collected the following information in $2022$:

You are required to:

c$.$ As a management accountant, comment on the Cost of Quality report for

DriveMe and provide suggestions for improvement.

d$.$ Explain how Cost of Quality Report could support the development of a TQM

culture at DriveMe.