(d) Comment on THREE factors other than NPV that the directors of ITL should con

(d) Comment on THREE factors other than NPV that the directors of ITL should consider when deciding whether

to manufacture the Snowballer. (3 marks)

(d) Factors that should be considered by the directors of ITL include:(i) The cash flows are estimated. How accurate they are requires detailed consideration.(ii) The cost of capital used by the finance director might be inappropriate. For example if the