10.4 Cyclostyle Limited makes metal parts for bicycles. The metal press machine, which has been used in the business for several years, is now reaching the end of its useful life. The directors are looking at two replacement options. One is a German machine at a cost of

£54 000. The other is a British machine at a cost of £38 500.

What items of information, financial and non-financial, are likely to be useful to the directors in deciding between the two machines?