sorry for my bad english
This is not my field (accounting) however i'll try
Suppose you own a whatever manufacturing firm and you are about to buy new machinery for your production lines.
Before buying new machinery you have to make some decisions wheter is worth manufacturing a product in-house rather than outsourcing it from a contractor.
One of these decisions involve the number of years you are supposed to produce with that machinery and the number of items you are supposed to produce per year.
So you will spread the cost of the machinery along its whole extimated lifespan.
To cut a long story : the more items you produce, the lower is the **machinery cost per single item** cause you spread the whole cost on more items
Now Miele sells 24" frontloaders worldwide, so the *machinery cost per item* is lower than the *same kind cost* of their niche products
Their big frontloaders are sold just in USA ,Canada and Mexico, so they have a ** higher machinery cost per item** than 24" frontloaders
Miele (but also whatever other brand) horizontal axis toploaders are sold just in mainland Europe ( they are rare in UK and Ireland). In France they are more common (50% front vs 50% top), elsewhere in europe there are typically 80% frontloaders and 20% toploaders.
If you google a bit and compare same brand FL and TL models with same spin speed, same capacity and same other features, you'll make up that horizontal axis toploaders are more expensive than frontloaders