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Question: Using 2015 figures as base, evaluate the impact of the new factory on the values and choice of metrics in the existing dashboard.
How did the operating profit $66m is derived in new factory?
The operating profit $66m is work by deducting the $5m loss (see below for details) in operating profit from the initial $71m operating profit 2015
Increase 10% in variable cost
Operation profit for 2015 should be $108m, instead of $71m ? I think $103m was given in the question.