Costs primarily relate to hardware and software. The company will need to purchase 3 types of equipment. Front-end hardware is technology that the user will interact with. This can be a monitor, keyboard and mouse, printers and scanners. Middleware hardware is anything used to network PCs together in the workplace and to the Internet. These are cabling, routers and encryption devices, which are very important. Finally, back-end hardware consists of equipment such as desktop computers and servers. (Boddy et al., 2005). When purchasing hardware and software, it is good for a business to consider all uses of the item it is purchasing, as noted here by Boddy, Boonstra, and Kennedy (2005, p.124): When considering the total cost of a large project, it may also be worth considering separately any elements of the new system that could be described as infrastructure. These are items that can be used by multiple systems. For example, a national cable network for a bank's automated teller machines (ATMs) could also be used for a future communications system such as an intranet or videoconferencing links. Desktop computers provided to office workers for word processing could also be used for email. Logically, infrastructure costs would be shared between these other projects and thus affect the relative costs and