DO NOT USE THIS CASE.
It has missing information / incorrect math. The case involves calculating 2 parts:
1. Increase in profitability in 2 layer chips (due to increased - 100% - utilization) which is easy to get to - already given in exhibit
2. Increase in profitability from sale of 3 layer chips - Sale Price and Cost Information for new facility are missing. There is no prompt given to the interviewee to assume existing rates nor specific rates have been given. There is absolutely no way to get to this information from data given in the case.