Hi Max,
Beside the questions already mentioned here, the cost analyses is taked in a different way for REM than DIS.
Is not rare use DIS and REM in the same company, but in different business area.
For example, use to produce steel with DIS [steel plate, laminated - each production with different type of steel, different cost] and REM to produce nail [the nails production is the same producto for a long time, a continuos production - repetitive]