Dunkin' Brands, which owns Dunkin' Donuts, is preparing to raise $400 million in a public offering later this year, according to a story in today's Financial Times.The salient fact in the article was DD's claim that it sells one billon cups of coffee per year. That comes to $2.50 per cup. Who said there wasn't any money in selling a characteristically dark liquid that tastes better with a milk product and a sweetener?

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