Recently, KardeS Inc. has been investigating whether it would be beneficial to internationalize some of its value$-$chain activities.

The company hires a consulting group to help determine which, if any, value$-$chain activities could be conducted abroad to promote business growth.

The consulting group identifies two health care software development companies in India that could provide programming services at a lower cost than current expenditures for programming by KardeS Inc.

In addition, the consultants conduct international market research which shows that German health care companies have a strong demand for the type of software that KardeS offers.

Which of the following would be most important for KardeS Inc. to determine before outsourcing its programming services to India?