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Batroc Company manufactures three different models of paper shredders. Each has a waste container. Batroc estimates the following number of waste containers needed over the next five years. 2022, 50,000: 2023, 50,000; 2024, 52,000; 2025, 55,000; 2026, 55,000. The equipment used to manufacture waste containers must be replaced because it is broken. The old equipment is fully depreciated and has a current disposal price of Php1,500. The new equipment would cost Php960,000. The equipment would go into service on January 1, 2008 and would have a five year useful life and would be depreciated using the double declining balance method over the five years, with the depreciation in the fifth year being the book value of the equipment at the start of that year. The double-declining balance method assumes zero terminal disposal price at the end of five years, but actual disposal price would be Php12,000. Batroc's current manufacturing costs for the waste containers follows: Direct materials Php10.00 Direct manufacturing labor 8.00 Variable manufacturing overhead 4.00 Fixed overhead: Supervision Php2.00 Depreciation of old equipment 3.00 General administrative overhead 6.00 11.00 Total manufacturing cost per unit Php33.00 An outside supplier has offered to supply all the containers that Batroc needs over the next five years at a fixed price of Php29 per container. If the supplier's offer is accepted, Batroc would not need to replace the equipment. If the waste containers are purchased outside, the salary and benefits of one supervisor, included at the fixed overhead at Php45,000, would be eliminated. There would, however, be no change in general administrative overhead. Batroc has no alternative use for the extra space that would become available if the containers were purchased from outside. Working capital requirements are approximately the same whether the containers were made or purchased. Batroc has a 40% income tax rate. Its after-tax required rate of return on equipment is 12%. Required: Use a net present value analysis to determined whether Batroc should purchase the waste containers from the outside supplier or purchase the new equipment. What nonfinancial or qualitative factors should Batroc consider before coming to a decision