English to Portuguese Bus/Financial Economics Microeconomics

"Initially, the firm was selling 5000 red pens and 3000 blue pens for a daily profit of 50 dollars (5000 red pens at a 15 cent marhin plus 3000 blue pens at a 10 cents margin minus 1000 dollars of fixed cost). At this point, an accounting consultant was hired to create a system of cost allocation across product lines. The consultant decided **to allocate shared overheads (fixed costs) on the basis of output.** Thus the 1000 dollar running costs of the machine were allocated as 625 dollars to the red-pen production line and 375 dollars to the blue-pen production line. Based on this new accounting system, the blue-pen production line showed a loss of 75 dollars a day (3000 pens at a 10 cent margin, minus a fixed cost of 375 dollars). Accordingly, the firm decided to shut down the blue-pen production line and increase the output of red pens to 8000 per day."

Colegas,
estou com dificuldades relativamente a esta expressão. Há por aqui algum perito em economia que me possa ajudar?
Obrigada :)