I give you 5/5 for your presentation and styling.
In particular, use of capitals, paragraphs and the general construction of ideas within sentences and paragraphs.
With respect to your calculations, you haven't made an assumptions about fixed costs. When you do, you will note that Nuheara isn't a viable proposition in a retail environment. Mass production, needs to be serious mass production. Not a few thousands units a month (which will never happen by the way).
Bonus question, what is the most units of a product Nuheara have sold in any one month for any of their groundbreaking products?
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