Excecutive summary of following 

1. issues 

2. recommendations 

3. implementation

2 8 9 10 a-1. Higher direct materials costs 11 12 13 1. Low-quality and defective components from EL Manufacturing (Sejin) prime 14 a. Increase in product costs: Manufacturing costs significantly increased in various manufacturing process. The more direct material were used, the more direct labour were incurred, and the more manufacturing overhead costs were incurred. 15 E