Foot Lockers Strategy: Distribution This section is where you will outline how the offering will be made available to the consumer. There may be various channels to consider. Budget: Investment In this section, explain both the upfront costs to launch the offering as well as the ongoing costs to manage the offering. Budget: Return In this section, you should detail the expected future financial gains, including the projected sales, costs, and net income. You should make it clear that the offering will have a positive financial trajectory or else leadership will question why they would invest.