However, as with any site selection decision, management must consider a wide variety
of factors, including some nonfinancial ones. (For example, remember that one important
advantage of the Galveston site is that it is close to corporate headquarters.)
Furthermore, if ways can be found to reduce some of the costs in Table 7 for either the
Los Angeles or Galveston sites, this might change the financial evaluation substantially.
Management also must consider whether there are any cost trends or trends in the marketplace
that might alter the picture in the future