The covered entity has the burden of proving an inability to accommodate a qualified individual with a disability. In determining whether an accommodation would impose an undue hardship on the covered entity's business or program, the following factors shall be considered: The nature and cost of the accommodation needed; The financial resources of the covered entity, and any parent corporation if applicable; The size of the business with respect to the number and type of facilities; The type of business or program, including the composition and structure of the work force; The ability of the covered entity to conduct business or operate programs with the accommodation; The effect of the accommodation on other employees' performance; and Legitimate safety concerns. Safety requirements shall be based on actual information or data, not speculation, conjecture, stereotypes, or generalizations about individuals with disabilities.