Which of the following items should be included in the analysis of a new product (potentially more than one or none)?
a) market value of a machine that needs to be purchased to produce the new product
b) market value of a machine already owned by the firm which will be used to produce the new product
c) money already spent for research and development of the new product
d) reduction in sales for a current product once the new product is introduced
e) increase in accounts receivable needed to finance sales of the new product