Required: Prepare a suitable report for Natasha and Ethan. (Report style: 3 marks) Your report should include the following: (a) 0)) (0) (d) A calculation of the total cost of ownership per brake assembly and the Supplier Performance Index of the local supplier (Brakemen Ltd.) and the Asian supplier (cycle Supplies Ltd.) AND a comparison of the relative performance of the two suppliers. (20 marks) A description of the Theory of Constraints that specically includes an explanation of: o Bottlenecks and how to identify and eliminate or manage them. 0 Throughput Accounting and how profit is determined. 0 The three key nancial performance measures that are used. (15 marks) An outline of the advantages and disadvantages of using ROI (ROCE) as a key nancial performance measure. (6 marks) Based on your answers to (a), (b) and (c) above, provide recommendations (stating your reasoning) regarding which brake assembly supplier Cycle Pro should use AND whether a Theory of Constraints approach should be implemented. (6 marks) [TOTAL OF 50 MARKS]