Factoring Q jun'15

Sir i downloaded your suggested answer for f9 and matched Q3 factoring with mine.sir please guide me whether mine Q is wrong or still i get some marks for that.because i have compared both cost if factored and if not.please have a look.
IF NOT FACTORED:($000) $
F.cost: 26750×60/360×5% = 222917
Bad deb cost: 26750000×1% =267500
Administration cost = 50000
__________
Total cost if not factored = 540417
IF FACTORED:($000) $
F.cost: 26750×35/360×80%×7%=145639
F.cost: 26750×35/360×20%×5%= 26007
Bad debt:from abv 267500×30%= 80250
Factor fee: 26750×0.75% =200625
__________
Total cost if factored =452521
Benefit of factoring= $87896