GLASSFY is a supplier of wind screens for a car manufacturing plant in Rosslyn, Pretoria. GLASSFY uses a system of standard costing to set its budgets. Budgets are set annually by the finance department and approved by the Board of Directors of GLASSFY. The finance department prepares variance reports each month for review at the Board of Directors meeting, where actual performance is monitored by comparison to budgeted figures. A new finance manager has recently joined GLASSFY from a competitor organisation where there was a Total Quality Management culture. The new finance manager of GLASSFY is keen to discuss the implementation of Kaizen costing at the next meeting of the Board of Directors. The new finance manager would also like to review the current planning and control system at GLASSFY with a view to making changes so that it could support Kaizen costing concepts. GLASSFY is considering diversification into the production of glass ornaments. The ornaments would be produced at a constant rate throughout the year. This implies that inventory builds up as ornaments are manufactured. Ornaments are sold from inventory through wholesalers and using an online platform to consumers. Required: a) Explain TWO (2) basic principles of Total Quality Management. b) Explain THREE (3) changes required to GLASSFY's planning and control system to support the adoption of Kaizen costing concepts. c) Discuss the importance of a Total Quality Management (TQM) system in a just-in-time (JIT) environment. Use GLASSFY to illustrate your discussion