A cost-benefit analysis for a subcontractor like SUBCO should focus on tangible and direct impacts to the project, including their labor and equipment rates, the potential for liquidated damages in the SDOT contract, and logistical concerns such as distance from the project site (PSP Study Guide, Section 1.2.4, "Project Variables"). Pending negotiations with a different entity, such as GOUGE, are unrelated to SUBCO's contract evaluation and are therefore not a consideration.