Suppose Tom and Lynda are considering offering a class on yoga. They have sought your help in evaluating the profit impact of this decision.

Required:

List five items that Tom and Lynda should consider in this decision. Characterize each item as to whether it is a cost or benefit, financial or nonfinancial in nature, and if it is measured objectively or subjectively. Describe how Tom and Lynda might compute the magnitude (e.g., $ spent) of each item.