Transfer Pricing (con't)

Sir,

Hw about this
if using lost contribution 54000 and cost saving 15000, how to explain and say it will impact on company’s profitability?

I can understand the (13 X3,000 units)=39,000 this concept of doing.

BUT, I not really understand by using -54,000 +15,000 that concept.

Can explain briefly to me?

thanks