| Item | VPM (US$) | PM (US$) | Weight (%) | Cost Gap (%) |
| Case 1 | 78,400 | 100,880 | 77.72 | 22.28 |
| Case 2 | 22,000 | 100,880 | 21.81 | 78.19 |
| Case 3 | 0 | 100,880 | 0 | 100 |