Criterion 1 is the ratio of the net cost of compliance to the operator's total operating and capital costs for making, selling, importing or supplying the thing. The annex names the elements to use. One-off organisational costs cover additional staff with accessibility expertise, training and competence, developing a new process for embedding accessibility, developing guidance material, and the one-off cost of understanding the law. Ongoing production and development costs cover designing the accessibility features, manufacturing process costs, accessibility testing and documentation. Criterion 2 is what the operator expects to spend and gain, including production processes and investments, against the expected benefit for disabled people, allowing for how many use the product or service and how often they do so. Criterion 3 is the ratio of the net cost of compliance to the operator's net turnover, using the same two sets of cost elements. The annex supplies a method, not a threshold. It does not say that any particular ratio succeeds, which is why the reasoning and the source documents matter as much as the number.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.