Sturdy Chair Company manufactures wooden chairs. In producing the chairs a great deal of scrap wood is created. The company presently uses the word as fuet in a factory furnace. However, it has the opportunity to send the scrap wood to a subcontractor, who would turn it into pressed board to be used to produce small end tables as a new product of Sturdy Chair.

Identify any qualitative factors that Sturdy Chair Company might want to consider in deciding how to use the scrap wood.