I wrote 5 pages for A. And I discussed every personnel issue I could think of: Relocating the old staff: compensating them, incentives to make them move, etc. Then hiring a new staff: training them, OH&S, EEO, etc. Then I went a little off topic and started talking about laws and legislation for employees and then unions.
I wrote 8 pages for B, and I just discussed EVERY single factor that wasnt personnel and EVERY single issue that related to them. I'm sure a lot wasnt relevant...
There was so much time, I couldnt help but digress.