For the purpose of this answer, let’s assume that the employee is choosing between the two jobs and not analyzing each job independently. One benefit of Job A is the higher starting salary. Choosing Job B over Job A involves a monetary cost, plus Job A is more creative, so choosing Job B involves a non-monetary cost also.
However, Job A does not provide the same prospects for advancement as Job B. With Job A, "advancing in this field takes many years," whereas with Job B, despite the low entry-level pay, there are many opportunities within the company and the employer likes to "promote from within."
This difference implies a monetary cost. We really need more information to make an informed determination. Taking Job A generates higher income initially, but could it be that Job B would result in higher pay within three years? It is unclear, but this is a monetary cost associated with the two jobs, as it pertains to the salary.
With Job A, you are likely to work many overtime hours. This is both a monetary cost and an opportunity cost. It is a monetary cost because the implication is that you will not receive overtime pay. Therefore, to compute your actual hourly wages, you need to take your weekly salary and divide by the total number of hours worked each week. You might find that the per-hour rate is not that different at Job B.
This is also an opportunity cost. You could be socializing with your friends during those times when you are required to put in overtime hours.
With Job A, the commute will be longer compared to Job B, where the building is within a short distance of where you live. This implies a non-monetary cost and an opportunity cost. You will spend more time commuting to Job A, so you will invest more of your time. There is also an opportunity cost, because presumably you could sleep later and still get to Job B on time.
The people at both jobs are "nice" or "friendly," so that is neutral. However, the work atmosphere is formal at Job A, and so is the dress code. At Job B, the environment and dress are more relaxed. These are non-monetary costs. It might be more stressful to work at Job A, which is important to incorporate into the cost-benefit analysis even if it cannot be quantified in monetary terms. Moreover, there is probably some associated monetary cost as well, because you will probably need to purchase more work clothes for Job A, while you could wear your everyday clothes to Job B.