Rufio is the CEO of Richfield Manufacturing. Richfield is considering moving its manufacturing plant to an area just outside of Mobile, Alabama. The site near Mobile will make it much easier and less expensive to receive raw materials and to ship out finished product. The current Richfield site is near Austin, Texas, where they enjoy the benefit of lower taxes and an abundant supply of workers. There is also the cost of the move to consider, which includes buying the land near Mobile and paying for the construction of the facility. Rufio considers all the financial numbers associated with each of these concerns and decides to move the operation to Mobile. Rufio has conducted a:

cost$-$benefit analysis.

deontological analysis.

categorial imperative audit.

utilitarian analysis.