You are the CFO of your company. Your managerial accounting department has provided you with a report concluding that the company should accept an offer by a third-party supplier to purchase rather than manufacture a component part for one of the company's products. According to the report, the company's component manufacturing cost is $455 per unit and the supplier's selling cost would be only $410. Based on the number of units the company manufactures each year, the cost/price difference is considered material to the company, representing a significant cost savings. List two quantitative issues and two qualitative factors about the computed manufacturing cost and the managerial accounting department's recommendation to outsource that you would want to review before making a recommendation to the company's CEO.