Razporeditev proizvodnih stroškov na podlagi prihodka od prodaje, ki jo v odsotnosti primernejše metode predvideva tudi člen 2(5) osnovne uredbe, je dejansko najprimernejša metoda za izražanje razlik v primerih, ko nastanejo enaki stroški za vse izdelke, vendar je njihova končna kakovost različna.
The allocation of production costs on the basis of turnover, also foreseen in the absence of a more appropriate method by Article 2(5) of the basic Regulation, is indeed the best method to reflect differences in those cases where the same costs are incurred for all products but the quality finally obtained is different.