B. Mr Amana has noticed that a lot of his competitors now sell online to customers in the UK, Europe and US. He has been considering closing the Brighton, Birmingham city centre and Manchester city centre branches in order to streamline the business activities and move 50% of their sales online. Several factors have to be taken into consideration when making this decision. i) Cost of setting up delivery network 150,000 ii) Cost of upgrading current website to handle large volume of sales - 50,000 iii) Salary of a fulltime IT programmer - 35,000 per annum iv) Based on market research, there would be guaranteed sales of 100,000 units annually The business also has the alternative of selling their products directly on Amazon and would have to take the following factors into consideration when making this decision. i)Amazon fulfilment fees - 50,000 ii) High levels of competition between Amana souvenirs and other sellers on these platforms Guaranteed sales of 65,000 units on Amazon annually with the potential to increase depending on demand. iii) Lack of control over pricing and return policy. Required: In your report, provide an analysis of Mr Amanas decision to go online and advise if they should set up their own online shop or sell on Amazon. You should take into consideration all the relevant costs.