What managerial accounting tools could be used by Giant Eagle to evaluate whether it should put refrigerator doors in its dairy section?

Giant Eagle is a grocery store chain with stores located in Indiana, Maryland, Ohio, Pennsylvania, and West Virginia. The company installed refrigerator doors on the dairy section in many of its stores. Previously, the dairy section was refrigerated but had no doors.

The refrigerator doors will reportedly use 78% less energy than the amount of energy used when there are no doors on the dairy section.

Questions:

1. What factors could be relevant in Giant Eagles decision about whether to install the dairy doors or not? List as many factors as you can think of; use your imagination.
2. Of the factors you listed in Question 1, which are qualitative in nature? Which are quantitative considerations?
3. What managerial accounting tools might be used by Giant Eagle in evaluating whether to purchase and install the dairy doors? List as many tools as might be useful and discuss how each could be used in this setting. What tool would you consider most useful? Why?
4. What other initiatives a grocery store could take to promote green choices? Provide a few examples.
5. Given the examples you provided in Question 4, discuss what criteria managers should use to determine whether they could pursue these green initiatives.