Cost of Materials  Handling: The last  major  factor  is cost of  various  devices which  are available  for  use. Cost  comparisons among various alternatives are often  difficult to make.  The initial costs of  alternative  devices should  be considered. The  usual  life  of equipment will  also  affect  the decision.  Resale  or scrap value is the other factor. Perhaps most important  are operating costs  which includes  fuel  maintenance repair insurance and labor costs. These  costs  must be  determined for the  alternatives before estimates  of the  value  of one device  versus  another  can be  determined.