Dept.
Department	Line	Key Words	Effects	No.	Unit Cost	PONC	Total
					£K/yr.	£K/yr	£K/yr
SALES &	1	Reworked proposals	1 day/mo average Sales dept.	0.047	58.3	3
MARKETING	2	Product support - complaints/defects	8 day/mo average Sales dept.	0.38	58.3	22
	3	Failure in field investigation	1 day/mo average Sales dept.	0.047	58.3	3
	4	Warranty	Carriage - £8K/yr			8
	5	Unplanned service	Neglible			0
	6	Reworked defective literature	0.5 day/mo average Sales dept.	0.024	58.3	1
	7	Expediting emergency orders	1 day/mo average Sales dept.	0.047	58.3	3
	8	Prem freight cost - emergency orders	Estimated at £5K/yr			5
	9	Excess spares/component stocks	Nil			0
	10	Lost revenue - inappr spares pricing	Nil			0
	11	Lost capacity - late priority changes	Nil			0
	12	Lost orders - inad flex in order proc	Nil			0
	13	Lost orders - inad follow up	Estimated at £50K/yr			50
	14	Time explaining product deficiencies	1 day/mo average Sales dept.	0.047	58.3	3
	15	Resupply of info to distributors	Negligible			0
	16	Loss of orders due to failure	Estimated at £1M/yr - due to long lead times			1,000
	17	Unplanned overtime	See Personnel			0
	18	Lost orders - lack of design & build	Estimated at £250K/yr			250
	19					0
	20					0	1,348
IT	21	Lost time - hardware failure	Insignificant			0
& SYSTEMS	22	Addl costs - inadeq disaster recovery	Insignificant			0
	23	Addl costs - inadeq software (MRP)	(hrs/day) 2.5A + 3.5B + 10C + 3D			92
	24	Addl costs - deficient communications	(hrs/wk) 4A + 5C + 4D + 1E			17
	25					0
	26	DP/WP operations errors	Insignificant			0
	27	Addl costs - lack of skills	(hrs/wk) 9B + 1E			8
	28	Lost time - inadeq network system				0
	29	Lost time - single side photocopying				0
	30	Unplanned overtime	(hrs/day) 5B	0.676	20.5	14	130