1. Apply Design Failure Mode and Effect Analysis to evaluate the potential corrosion failure for the front door of a car.

2. Inventory records and costs for manufacturing of brake pads are shown below: Inventory record: Work in the process as at 1 Jan 2017: $6,200,000 Raw materials as at 1 Jan 2017: $5,400,000 Raw materials purchase: $9,300,000 Raw materials as at 31 Dec 2017: $6,500,000

Costs: Direct Labour: $ 10,000,000 Total manufacturing overhead: $4,200,000 Work in process as at 31 Dec 2017: $8,700,000.

Determine: (i) raw material cost; and (ii) total manufacturing cost.