Top Growth Farms, a farming cooperative, is considering purchasing a tractor for $551,500. The

machine has a 10-year life and an estimated salvage value of $36,000. Delivery costs and set-up

charges will be $12,100 and $400, respectively. Top Growth uses straight-line depreciation.

Top Growth estimates that the tractor will be used five times a week with the average charge to

the individual farmers of $400. Fuel is $50 for each use of the tractor. The present value of an

annuity of 1 for 10 years at 9% is 6.418.

what qualitative factors might be helpful in making a final decision?