production quantity: 10 units/year sold quantity: 10 units/year selling price: 22 million/unit Overview expenses 2019, without opportunity costs, million /year: Manufacturing Development Administration area expense expense Distribution expense Direct labor 25 0 0 0 0 Direct material 0 35 0 0 0 Other labor cost 12 0 5 20 15 Operating supplies 0 20 5 10 20 Depreciation, amortization 0 8 5 5 4 Other expenses 30 (biological assets) Appendix Cost of sales method, IAS 1.103 Revenue /year Cost of sales /year Gross profit /year /year IAS 40, IAS 41, Other income, fair value model Other income, development income /year Distribution expense /year Development expense /year Administrative expense /year Other expense /year IAS 40, IAS 41, Ebit /year production quantity: 10 units/year sold quantity: 10 units/year selling price: 22 million/unit Overview expenses 2019, without opportunity costs, million /year: Manufacturing Development Administration area expense expense Distribution expense Direct labor 25 0 0 0 0 Direct material 0 35 0 0 0 Other labor cost 12 0 5 20 15 Operating supplies 0 20 5 10 20 Depreciation, amortization 0 8 5 5 4 Other expenses 30 (biological assets) Appendix Cost of sales method, IAS 1.103 Revenue /year Cost of sales /year Gross profit /year /year IAS 40, IAS 41, Other income, fair value model Other income, development income /year Distribution expense /year Development expense /year Administrative expense /year Other expense /year IAS 40, IAS 41, Ebit /year