Your are working as a management consultant to two companies, Epona and Zelda, who need your help. When assisting both companies, make sure to comprehensively show your underlying calculations. Also, give detailed reasoning for assessments and recommendations you make, and communicate effectively. Epona Ltd., a profit maximizing company, manufactures and sells a wide range of products. The products are manufactured in various locations and sold in a number of different markets. The company's operations are organised into five divisions which may supply each other as well as sell their products on the open market. The following profit and loss statement is available for the company for the year 2016 that just ended:

Amount in EUR Sales 8,600,000 - Cost of Sales 5,332,000 = Gross Profit 3,268,000 - Other expenses 2,532,000 = Net Profit 736,000Product A Product B Product C (in EUR per unit) (in EUR per unit) (in EUR per unit) Selling price 3.00 2.45 4.00 Variable costs 1.20 1.67 2.60