MusicHeaven, Inc., is a producer of MP3 players, which currently have either 20 gigabytes or 30 gigabytes of storage. Now the company is considering launching a new production line making miniMP3 players with 5 gigabytes of storage. Analysts forecast that MusicHeaven will be able to sell 1 million such miniMP3 players if the investment is taken. In making the investment decision, discuss what the company should consider other than the sales of the miniMP3 players.