Consider the following series of independent situations in which a firm is about to make a strategic decision.

Decisions

a. Stila Cosmetics is considering introducing an anti-aging facial cream with natural ingredients.

b. Kontron Computers is deliberating to produce a special type of microprocessor with an advanced technology which will reduce the cost of production.

c. Pelican Industries wants to install biometric system in its factory to reduce idle labor time and increase productivity.

d. Coral Health Solutions decides to introduce a unique telemedicine facility for its remote patients.

Required
1. For each decision, state whether the company is following a cost leadership or a product differentiation strategy.
2. For each decision, discuss what information the managerial accountant can provide about the source of competitive advantage for these firms.