You should consider both B2B and B2C markets: being Apple, it is very likely that both will be relevant.

Aiming your marketing at a distribution chain of intermediaries is B2B

Aiming your marketing at the end consumers is B2C

Aiming your marketing at a distribution chain of intermediaries is B2B

Aiming your marketing at the end consumers is B2C

Whatever route you choose for the company, the report needs to justify why you chose that route. There isn’t a ‘right’ route, just different routes from which you must choose.

Markets should be accessible, profitable, and sustainable.

You should remember that, although Apple is the only manufacturer selling phones using their proprietary software system, this is NOT a unique product, and that there is much competition from Andoid handsets.

Consider how this will impact opportunities to make money quickly

Say how this will tie in with your pricing strategy

Say how big the potential market you have chosen is likely to be – undertake academic research that will let you put numbers to it – and how many of these items you believe you will sell per year.

You can make any assumptions you want as long as these are stated, reasonable, and within the confines of the brief