# Manual answer key
Synthetic teaching fixture, not a model result or financial recommendation.
- A: 144 adopted summaries; 720 minutes/12 hours released; £360 assumed capacity value; £180 net of monthly subscription.
- B: 540 minutes/9 hours released; £270 assumed capacity value; £190 net of monthly subscription.
- A monthly net value = 2V - 180; B = 1.5V - 80; equality at V=200.
- Setup is separate: A 8 hours; B 3 hours. At the stated planning rate, £240 and £90 of capacity valuation, not necessarily extra cash spend.
- Both options satisfy the stated subscription cap, excluding VAT.
- No demonstrated accuracy, accessibility or security acceptance.
- Conditional pilot recommendation only; no purchase approved.
- No actual cash savings, profit or ROI is established.