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Which one of the following should not be included in the analysis of a new product?

Increase in accounts payable for new product inventory purchases.

Market value of a machine owned by the firm which will be used to produce the new product.

Increase in accounts receivable needed to finance sales of the new product.

Reduction in sales for a current product once the new product is introduced.

Money already spent for research and development of the new product.

Financial Management, Finance

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