Head and Shoulders manufacture a variety of Bath and Beauty products for specialty stores. The company has recently introduced the concept of identifying cost of Quality and has identified the following costs for the month. (Refer to Table-2)

Table-2 Costs of Quality

Description of Costs	Costs (RM)
Line Inspection	1,000
Normal Spoilage Identified	500
Design Engineering	20,000
Returned Goods	4,000
Customer Problems and Complaints	3,000
Rework	5,000
Preventive Maintenance	5,000
Product Liability claims	30,000
Incoming material inspection	1,500
Breakdown Maintenance	20,000
Product Testing Labour	6,000
Training	4,000
Supplier Evaluations	2,000
Total Sales	950,000

Using the above information, provide a Cost of Quality report for Head & Shoulders Sdn. Bhd. What advice would you recommend to Head & Shoulders Sdn. Bhd. to improve the quality of their products?