While I agree with the demand side approach outlined by Bruno, for me the answer suggested would not meet the bar as it is missing entire segments of market:
- hotels (this would make it a pass)
- hospitals and prisons (this would make it good because we can discuss if these are same mattresses or specialty ones)
- recreational vehicles (this would make it exceptional since it's a relatively tiny market vs the two above)
also if case is done in current year and is in US I would definitely highlight the uptick in demand due to new D2C players that made people replacement cycle shorter (but I might be biased here since I worked as an advisor for this industry and have intimate knowledge of the numbers).
hope it helps,