So -- if the sales price of the Peg2 is as advised --- what (if any) did they do about:
«1» The money spent on April1 and April2?
«2» The money spent on the re-design of their motherboard?
«3» The money spent on Software design for their new motherboard?
«3» The money spent on changing their production line?
But none of that comes under production cost that is R&D and setup cost. As long as they have a profit per board what is the big deal?
For all you know they could be planning to make it up later with more sales.
What ever their plan it is pointless to argue about it since we don't have that info.