What additional facts will you require (make a list)?

Hypothetical case:

EFG Manufacturing, a private company, produces light bulbs. It has 100 employees. 15 of their employees have asked for short breaks during the workday for religious purposes. They have also asked for a small room to be provided for this purpose. The employer has responded that this will create an undue hardship on the company and has denied the request.

Someone from EFG Manufacturing has approached you, an employment law student, for advice.

1) How would you respond?
2) What additional facts will you require (make a list)?