Answer the Following Question(s)using the Information Below

Multiple Choice

Answer the following question(s) using the information below.Grant's Kitchens is approached by Ms.Tammy Wang, a new customer, to fulfill a large one-time-only special order for a product similar to one offered to regular customers.The following per unit data apply for sales to regular customers:
Grant's Kitchens has excess capacity.Ms.Wang wants the cabinets in cherry rather than oak, so direct material costs will increase by $30 per unit.
-For make-or-buy decisions, a supplier's ability to deliver the item on a timely basis is considered a(n)

A) qualitative factor.
B) relevant cost.
C) differential factor.
D) opportunity cost.
E) quantitative factor.