1)Determine the key drives of WTP and costs for UPS, FedEx, and DHL. 2)for the WTP, I suggest you try to look at industry articles to determine what customers want when buying services from any of these companies. 3)for the cost part, you could use the 2021 financial statements of the company and then look at the division of costs. 4) you can use this to determine the cost drivers and compare them to the financial statements of DHL and FedEx.