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Comparison of two incentive options

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I need to make a decision on which incentive is better than the other based on the attachments. I need to show my calculations why one is better than the other. The incentives are as follows:

A. cash back when the consumer makes an online purchase; and B. cash back when the consumer makes a purchase at a clothing store.

The calculations need to be shown in Excel.

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The solution compare two incentive options, cash back when the consumer makes an online purchase; and cash back when the consumer makes a purchase at a clothing store.

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