Choice "D" is correct. Less scrap and rework is least likely to be considered a non-financial or qualitative factor because it is the most easily quantifiable of the selections and therefore most likely to be included as a relevant avoidable cost in the capital budgeting analysis.
Choices "a", "b", and "c" are incorrect. All are important factors in a capital budgeting decision, but they can be difficult to quantify and therefore are more likely to be considered non-financial or qualitative factors.
