The case gives these numbers:

- Old costs with low price per napkin: 128.8M
- New costs with low price per napkin: 51.5M
- New costs with high price per napkin: 103.0M
- Number of dispensers is 120,000

To calculate the savings, the case suggests that it is 1.-2. = 77.3M

To calculate breakeven, the case suggests that the difference in the costs is 1.-3. divided by 4. to get the maximum price for a dispenser.

The real savings should be 1-3 and not 1-2 or am I wrong? To me, it did not make sense to calculate the new costs with the old napkin price since the difference between the two solutions is only 25.8M and not 77.3.

*(One may think we could just divide the 77.3 by two because the price is twice as much, however this is a mistake because we are talking about savings and not actual costs. Hence, the difference between the 77.3 - 25.8 is higher than 77.3 divided by 2.)*

(edited)