(iv)  Quality costs
   Definition of quality costs – up to 2 marks
   Calculations: 1 mark each for absolute or as percentage of revenue
    $m
   Prevention  139  1·21%
   Appraisal  138  1·20%
   Costs of internal failure  95  0·83%
   Costs of external failure  279  2·43%
   Total  651  5·66%
   Discussion of results – up to 2 marks
   Identification of other quality costs omitted which are appropriate for Thyme – up to 6 marks
   Relative importance of the categories – up to 4 marks
   Maximum 13 marks

Professional 4 marks