case study in epsm for sbl

has anyone finish the new epsm developed by acca yet?
I have questions on its answers.

such as
As a result of MEXIT, Telford Engineering had lost 30% of its pre-MEXIT export sales to CETA customers, due to increased trade and tariff barriers with CETA. (See P/L account before MEXIT in the spreadsheet). A new opportunity has now been negotiated to sell the original 30% post-MEXIT loss in CETA exports to a range of customers in alternative export markets on another continent. These can be sold at the same price, bringing the factory back to full capacity. The materials cost of these additional sales, as a percentage of sales to the nearest whole percentage, will be the same as it is currently (See P/L account one year after MEXIT under the outsource option in the spreadsheet).

I want to upload the relevant excel but I don’t know how to post it here.
I appreciate it so much if anyone could help. Thank you.