PQK Corporation Produces and Sells Bookends

Multiple Choice

PQK Corporation produces and sells bookends. Its managers are considering whether to outsource the task of cutting the wood for the bookends to DLN Corporation. Which of the following is most likely to be a qualitative factor that managers will consider in making the decision?

A) Cost of delivery
B) Timeliness of delivery
C) Whether DLN will outsource the delivery process
D) Depreciation on DLN's fleet of delivery trucks