Question $1$: CO$2,$ PO$2$ You are the newly appointed Marketing Manager at Vidyantra, a growing EdTech company based in Bangalore that specializes in online learning solutions for engineering students. The company has been experiencing steady growth in tier$-1$ cities but wants to expand into tier$-2$ and tier$-3$ cities across India. The CEO has allocated $60,000,000(6$ crores$)$ for the upcoming quarter's marketing initiatives but has emphasized that all spending must demonstrate clear financial returns. You have been given the following financial information: Simplified Income Statement $($Previous Quarter$)$ Description Amount $()$ Revenue $280,000,000$ Cost of Goods Sold $112,000,000$ Gross Profit $168,000,000$ Operating Expenses: Marketing & Advertising $48,000,000$ Sales $64,000,000$ Research & Development $40,000,000$ General & Administrative $32,000,000$ Total Operating Expenses $184,000,000$ Operating Income $($Loss$)(16,000,000)$ Simplified Balance Sheet $($End of Previous Quarter$)$ Description Amount $()$ Assets Current Assets Cash and Cash Equivalents $35,000,000$ Accounts Receivable $42,000,000$ Short$-$term Investments $20,000,000$ Prepaid Marketing Expenses $8,000,000$ Total Current Assets $105,000,000$ Non$-$Current Assets: Property and Equipment $65,000,000$ Intangible Assets $($Software$)120,000,000$ Total Non$-$Current Assets $185,000,000$ Total Assets $290,000,000$ Liabilities and Equity Current Liabilities Accounts Payable $25,000,000$ Deferred Revenue $38,000,000$ Marketing Accruals $12,000,000$ Total Current Liabilities $75,000,000$ Non$-$Current Liabilities Long$-$term Debt $90,000,000$ Total Non$-$Current Liabilities $90,000,000$ Shareholders' Equity Share Capital $100,000,000$ Retained Earnings $25,000,000$ Total Shareholders' Equity $125,000,000$ Total Liabilities and Equity $290,000,000$ Key Marketing Performance Metrics Metric Value Customer Acquisition Cost $($CAC$)20,000$ Average Customer Lifetime Value $($CLV$)96,000$ Marketing ROI $($Previous Quarter$)1\mathrm{.}8$x Conversion Rate $($Website Visitors to Customers$)2\mathrm{.}50\%$ Marketing Expense to Revenue Ratio $17\mathrm{.}10\%$ Based on the financial information provided, answer the question below. Question $1$A: Analyze Vidyantra's current financial position, particularly focusing on the marketing department's performance. Question $1$BQuestion $1$B: Based on the balance sheet information, explain how the company's liquidity position and existing marketing accruals might impact your marketing strategy decisions. Question $1$C: You are considering two new marketing campaign options to expand into tier$-2$ and tier$-3$ Indian cities: $$ Campaign A $-$ Digital advertising focus with projected CAC of $16,000,$ estimated to acquire $2,000$ new customers, requiring $40,000,000$ investment $$ Campaign B $-$ Content marketing and regional language PR focus with projected CAC of $22,000,$ estimated to acquire $1,500$ new customers, requiring $36,000,000$ investment Which campaign would you recommend and why? Question $1$C: How would you structure your marketing budget for the upcoming quarter given the $60,000,000$ allocation?