QUESTION 5- Theory of constraints and quality 23Zonal Solutions manufactures fire retardant used to keep flames from spreading in forest fires. The retardant creates a chemical fire break and is dropped from large aircraft called water bombers. The mix consists of 85% water, 10% salts (typically fertilizer), 5% minor ingredients, and a colorant to make the retardant visible so pilots can see where earlier drops were made and accurately aim subsequent drops. Zonal's plant, where the retardant is made, consists of two departments, Blending and Milling: . In the Blending Department, the raw materials, in powder form, are thoroughly blended together and a thickener is added to hold the fire retardant together so it isn't dispersed by winds when dropped from the water bomber. . In the Milling Department the mixture is milled into finer particles to assist with mixing it with water. The product is then packaged and sent to water bomber bases. The following information provides further details felating to Zonal's production process. . Zonal's annual capacity for fire retardant: (all in kilograms) Blending Milling Department Department Annual capacity 5,000,000 4,500,000 2020 production 4,500,000 4,500,000 The cost of direct ingredients is $1.50 per kilogram. All direct ingredient cost is added in the Blending Department. As there is a high demand for Zonal's fire retardant, it can sell as many kilograms as it produces at a selling price of $3.25 per kilogram. Annual fixed costs of operations: Blending, $1,850,000, Milling, $985,000 Required a. Quality: Due to the high demand for its product, the production manager is concerned with capacity management and quality. Assuming any defective kilograms produced in either department must be destroyed, she would like you to compute the following: i. The loss that occurs, per kilogram of fire retardant if it must be disposed due to a defect in the Blending Department. (1 mark) ii. The loss that occurs, per kilogram of fire retardant if it must be disposed due to a defect in the Milling Department. (1 mark) iii. Quality costs: 1. State in which of the four costs of quality categories the cost of defective units would be classified. (2 marks) Fo