LIFT lle is an elevator company in Europe. It manufactures and installs elevators (Branch "New Installations" NI), and services and repairs elevators under service contracts with building owners (Branch "Existing Installations" EI). The branch Existing Installations also handles modernizing existing elevators. New Installations and Modernizations are paid per installation / modernization, Services are paid yearly on a subseription base that covers services, maintenance and repairs for the elevator under subscription (so called service portfolio). LIFT installs 1500 new elevators each year. An increase of this number and the respective market share could only be achieved in a ruinous price war. But this also holds true for the competition. Nobody wants to go this wny, so the number of New Installations will remain at that level for the future. New Installations can be converted into service subscription in 85% of the newly installed elevators. The remaining 15% are lost to competition. Modernization of elevators already in LIFT's service portfolio (- own) takes place after approximately 20 years. Because of the age structure of the service portfolio 5% of the elevators therein get modernized. Additionally, LIFT modemizes yearly 1003th party elevators (3al party Modernizations) under the condition, that these then become part of LIFT's service portfolio. Each year LIFT loses and gains some service contract (apart from converted New Installations and 3re party Modernizations). The net gain is 200 subscriptions per year independent from portfolio size (and has no impact on the average age structure of the service portfolio). For case of compatation assume that changes in the service portfolio all take place end of period. LIFT does split cost into fixed and variable cost. Operating fixed cost are assigned to sub-branches (NI (only one sub-branch); Service; MOD own; MOD 3red party; MGMNT (only cost for Headquarter)) based on causation (i.e. no arbitrary allocation). Operating fixed cost remain the same for the capacity ranges that you will need in this case. Depreciations are assigned to branches (NI and EI) as assignment to sub-branches could not be based on causation. Technology is compatible, i.e. each company can service and modernize any kind of elevator at the same standard cost. Disregard inflation and other changes in prices and factor input prices. LIFT lle uses a discount or hurdle rate of 8% that is based on its own WACC calculation. All prices including factor input prices remain stable. There is no inflation. In the "Data File" you will find the consolidated Profit and Loss statement for the LIFT group (consolidated). Please note, that the Data File does not contain formulas for calculating values but The EaIrDA margin ratie (-EBrrDA / revense) per NI, MoD oun and servise ceneract are the same an the arerage wed in the startifg poist and do ast differ betwest the ceustries In the daia fle you find the key paraneien fir GER and FRA incladieg the arlevat EBrTDA margit ratios in the vorkshed 5VucianceAnalysis".Copy/pastegaurcalcaintieninte esan filel Withont the inclesioe of your workshoor the masimim achie vale munher of points is y The secueree for establibaing the Flesible buiges is: (1) asmber ofNT; (2) mober of service contracts (sabecrigtioss in the Portfolio, (3) rumber of MoO own. Flesee rote that the celcalatioa scherne is solased by 90 depeecs, i. u the flesible budgets are in coluaro. Compleve the scotenens below and maik whether the variarces are favarable or unfavourdile. Faverable and unswourbble is always frue FRA's poire of visw, xsxacnx C.1It favourable / unfevrurahie. (Indicate the appoopriate one) The Varionee in EHITDA betwsen Giek and Flexthutget I if anventwns unfavotedele This meens, the EBITDA in FRA is ougherfower dive ioj, The Variance in ERITDA betwoen FlesBudgot 2 and FRA : LIFT lle is an elevator company in Europe. It manufactures and installs elevators (Branch "New Installations" NI), and services and repairs elevators under service contracts with building owners (Branch "Existing Installations" EI). The branch Existing Installations also handles modernizing existing elevators. New Installations and Modernizations are paid per installation / modernization, Services are paid yearly on a subseription base that covers services, maintenance and repairs for the elevator under subscription (so called service portfolio). LIFT installs 1500 new elevators each year. An increase of this number and the respective market share could only be achieved in a ruinous price war. But this also holds true for the competition. Nobody wants to go this wny, so the number of New Installations will remain at that level for the future. New Installations can be converted into service subscription in 85% of the newly installed elevators. The remaining 15% are lost to competition. Modernization of elevators already in LIFT's service portfolio (- own) takes place after approximately 20 years. Because of the age structure of the service portfolio 5% of the elevators therein get modernized. Additionally, LIFT modemizes yearly 1003th party elevators (3al party Modernizations) under the condition, that these then become part of LIFT's service portfolio. Each year LIFT loses and gains some service contract (apart from converted New Installations and 3re party Modernizations). The net gain is 200 subscriptions per year independent from portfolio size (and has no impact on the average age structure of the service portfolio). For case of compatation assume that changes in the service portfolio all take place end of period. LIFT does split cost into fixed and variable cost. Operating fixed cost are assigned to sub-branches (NI (only one sub-branch); Service; MOD own; MOD 3red party; MGMNT (only cost for Headquarter)) based on causation (i.e. no arbitrary allocation). Operating fixed cost remain the same for the capacity ranges that you will need in this case. Depreciations are assigned to branches (NI and EI) as assignment to sub-branches could not be based on causation. Technology is compatible, i.e. each company can service and modernize any kind of elevator at the same standard cost. Disregard inflation and other changes in prices and factor input prices. LIFT lle uses a discount or hurdle rate of 8% that is based on its own WACC calculation. All prices including factor input prices remain stable. There is no inflation. In the "Data File" you will find the consolidated Profit and Loss statement for the LIFT group (consolidated). Please note, that the Data File does not contain formulas for calculating values but The EaIrDA margin ratie (-EBrrDA / revense) per NI, MoD oun and servise ceneract are the same an the arerage wed in the startifg poist and do ast differ betwest the ceustries In the daia fle you find the key paraneien fir GER and FRA incladieg the arlevat EBrTDA margit ratios in the vorkshed 5VucianceAnalysis".Copy/pastegaurcalcaintieninte esan filel Withont the inclesioe of your workshoor the masimim achie vale munher of points is y The secueree for establibaing the Flesible buiges is: (1) asmber ofNT; (2) mober of service contracts (sabecrigtioss in the Portfolio, (3) rumber of MoO own. Flesee rote that the celcalatioa scherne is solased by 90 depeecs, i. u the flesible budgets are in coluaro. Compleve the scotenens below and maik whether the variarces are favarable or unfavourdile. Faverable and unswourbble is always frue FRA's poire of visw, xsxacnx C.1It favourable / unfevrurahie. (Indicate the appoopriate one) The Varionee in EHITDA betwsen Giek and Flexthutget I if anventwns unfavotedele This meens, the EBITDA in FRA is ougherfower dive ioj, The Variance in ERITDA betwoen FlesBudgot 2 and FRA