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take the role of Maru Keitou and write a memo to your chief investor, Jennifer Hedges, in which you cover the following points:

1.    Calculate the acquisition cost for each of the 4 customer segments.
2.    Consider the time value of money and possible attrition rates, calculate the lifetime value for each customer segment.
3.    Recommend which segment(s) should be the priority for next year.
4.    Describe how you will align your marketing programs with this recommendation.

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