That's fair enough. I'm not sure about the reductions in cost...

That's fair enough. I'm not sure about the reductions in cost though. In FY2013 they sold 147 units. In FY2012 it was 169 units. Dividing Cost of sales by number of units sold gives a cost of $53,408 per unit in 2013, compared to $44,911 in 2012. Ratio of COS to revenues is 1.84 in 2013 and 1.12 in 2012.

I know the formula is simplistic but it does show that COS are increasing, rather than decreasing overall.