68. The management of a company considering an investment in automated equipment should consider: a. primarily the reduction in direct labor cost since this reduction usually is sufficient to justify the investment. b. only the quantifiable tangible aspects of the benefits of automation that can be used to calculate the net present value or the time-adjusted rate of return. c. both the tangible and intangible benefits of automation including an attempt to quantify the intangible benefits. d. the need for total automation rather than a piecemeal approach.
3