Kumwenda Ltd supplies fresh milk through 4 channels, and the cash flow information for each channel is given below.

Channel	1	2	3	4
Sales	250,000	350,000	450,000	420,000
Returns inwards	30,000	50,000	40,000	40,000
Opening stock	45,000	10,000	40,000	20,000
New supplies	50,000	50,000	50,000	50,000
Unsold stock	20,000	12,000	15,000	18,000
Expenses	40,000	50,000	40,000	60,000
Tax	2% of sales	1% of sales	1.5% of sales	2% of sales

(a) Identify the best marketing channel for this firm. [10 marks]

(b) Explain how returns inwards are especially problematic for each channel of this company? [5 marks]

(c) What can you say about inventory management in each channel? [5 marks]