Refer to question 10-34. The photocopier manufacturer last year reported selling 60 000 photocopiers using 150 000 kilograms of material and achieving sales of \($30\) million. In their sustainability report they published an eco-efficiency ratio of 200:1 – that is, they achieved \($200\) of sales for every 1 kilogram of materials used. In the following year they report an improvement in their sustainability report, based on a new eco-efficiency ratio of 209:1 – that is, they used 1 kilogram of materials to achieve \($209\) of sales revenue. They claim that this means that they are using materials with greater efficiency. However you can see from their annual report that sales were \($31.35\) million and that 55 000 photocopiers were made and sold. Is the claim of greater efficiency with regard to materials efficiency this year justified?

Question 10-34

A manufacturing business that makes photocopiers has annual net sales of \($30\) million from selling 60 000 photocopiers per year. As a part of its manufacturing process, it consumes 150 000 kilograms of raw material inputs including plastic,
aluminium, copper and purchased electronic components.