Normal sales and costs relate to those customers who have regularly traded with Trendfitters Ltd, whilst online sales and costs relate to the new business that has been generated due to the additional Covid-19 demand. The company has some general ideas about future economic conditions in their market place, but these are particularly uncertain given the continuing issues relating to Covid-19. The firm anticipates that general price inflation will be 2.5% but that if demand for online masks continues at current levels then these products will be sold at a 10% higher selling price than in the year to 315 January 2021. The company expects the construction industry to grow by about 15% in the next year, although this may be lower if strict Covid-19 restrictions are imposed during the year. The Board of Directors has indicated that it would like the firm to achieve a net profit margin of at least 35% in the year to 315 January 2022. The CEO has expressed an expectation that the company will build a new display area in its existing premises to promote normal sales over the next five years at a total cost of $250,000