| (a) | - | the amount of disproportionate gain or unfair advantage, wherever quantifiable, made as a result of the default; |
| (b) | - | the amount of loss caused as a result of the default; |
| (c) | - | the repetitive nature of the default; |
| (d) | - | such other factors which the adjudicating officer considers necessary to the case in furtherance of justice. |