Hotel Chocolat is a British company founded by Angus Thirlwell and Peter Harris. It was one of the first online stores when it started selling products in 1993. The first physical shop for Hotel Chocolat opened in 2004. As of 2021, Hotel Chocolat has 103 shops, and has extended into Europe and the United States. Additionally, they have built a hotel on their working cacao farm in the Caribbean. Hotel Chocolat prides themselves on these three basic values: originality, authenticity and ethics (Hotel Chocolat, n.d.). Who are the customers for this business and what are their needs? What are the unique selling points for Hotel Chocolat products in general? How can Hotel Chocolat make use of the following costing concepts to improve its performance. Target Costing Benchmarking?