New apportioning of costs were made, assigning direct and indirect production costs to products, these were then compared to Össur's current apportioning of costs.
Þá var framkvæmd ný kostnaðarskipting á beinum og óbeinum framleiðslukostnaði Silíkondeildar og niðurstöður bornar saman við kostnaðarskiptingu Össurar.