POLAR- the age old ice cream brand lost market share to IGLOO over the last 8 to 10 years for multiple set of reasons. IGLOO is still the key player in the market. Three years back, both IGLOO and POLAR suffered stiff competition from few new brands like BLOOP. However, none of the new brands survived due to weak supply and lack of understanding of the market and IGLOO retained the market leader position. Recently POLAR launched a new premium ice cream brand called Raffinato (https://www. raffinato. com. bd/) in an effort to rebrand and reposition itself. You can find the Raffinato available in the Dhanmondi Unimart. The Raffinato branded refrigerator is located on your left side just after you enter Unimart. You can visit it if you would like to but for this assignment, secondary research should be good enough.

Please answer the following questions:
•In your opinion- what were the major reasons for POLAR losing the brand value even after a great entry to market?
•What might be some of the reasons for POLAR to relaunch the product at this time? What could be some of the opportunities and threats for launching a new brand at this time?
•What was POLAR's targeting and positioning strategy for Raffinato?
•Look at all aspects Raffinato and share your opinion regarding the marketing and branding strategy of Raffinato?
•What should POLAR do to get the initial market attention and maintain long term brand value for Raffinato?

Gino's restaurant is a popular restaurant in boston, massachusetts. the owner of the restaurant has been trying to better understand costs at the restaurant and has hired a student intern to conduct an activity-based costing study. the intern, in consultation with the owner, identified the following major activities: activity cost pool activity measure serving a party of diners number of parties served serving a diner number of diners served serving drinks number of drinks ordered some costs, such as the cost of cleaning the linens that cover the restaurant's tables, vary with the number of parties served. other costs, such as washing plates and glasses, depends on the number of diners served or the number of drinks served. data concerning these activities are shown below. serving a party serving a dinner serving drinks total total cost $47,600 $153,000 $59,800 $260,400 total activity 7,000 parties 30,000 diners 46,000 drinks prior to the activity-based costing study, the owner knew very little about the costs of the restaurant. she knew that the total cost for the month was $260,400 and that 30,000 diners had been served. therefore, the average cost per diner was $8.68.required: 1. compute the activity rates for each of the three activities 2. according to the activity-based costing system, what is the total cost of serving each of the following parties of diners? a. a party of four diners who ordered three drinks in total b. a party of two diners who do not order any drinks c. a lone diner who orders two drinks 3. convert the total costs you computed in part (1) above to costs per diner. in other words, what is the average cost per diner for serving each of the following parties: a. a party of four diners who order three drinks in total b. a party of two diner who do not order any drinks c. a lone diner who orders two drinks 4. why do the costs per diner for the three different parties differ from each other and from the overall average coast of $9.80 per diner?

What is the present value of the following cash flow stream at a rate of 12.0%? years: 0 1 2 3 4| | | | |cfs: $0 $1,500 $3,000 $4,500 $6,000a. $9,699b. $10,210c. $10,747d. $11,284e. $11,849

Rolston music company is considering the sale of a new sound board used in recording studios. the new board would sell for $27,200, and the company expects to sell 1,570 per year. the company currently sells 2,070 units of its existing model per year. if the new model is introduced, sales of the existing model will fall to 1,890 units per year. the old board retails for $23,100. variable costs are 57 percent of sales, depreciation on the equipment to produce the new board will be $1,520,000 per year, and fixed costs are $1,420,000 per year. if the tax rate is 35 percent, what is the annual ocf for the project?