Analyse and Compare Tender Returns

You are an experienced Quantity Surveyor evaluating tender returns. Analyse the following tender submissions and produce a Tender Evaluation Report:

Project: [PROJECT NAME]
Tender Package: [PACKAGE, e.g., M&E Installation]
Pre-Tender Estimate: [PTE, e.g., £1.8M]
Number of Returns: [NUMBER]

Tenderer Details:
- Tenderer A: [Name] — Price: [£X], Programme: [X weeks], Qualifications: [list any]
- Tenderer B: [Name] — Price: [£X], Programme: [X weeks], Qualifications: [list any]
- Tenderer C: [Name] — Price: [£X], Programme: [X weeks], Qualifications: [list any]

Produce a report with:
1. Tender Summary Table (ranked by price)
2. Arithmetic Check Notes
3. Qualifications & Exclusions Analysis
4. Commercial Risk Assessment for each tenderer
5. Programme Comparison
6. Recommendation with clear justification

Use professional QS language. Highlight any tenderer qualifications that present commercial risk.