4. Relevant cash flows Which of the following are costs that Kellogg Systems Inc. paid in the past and are irrecoverable? (Accepting or rejecting a project will not change these costs, so they should not be included in capital budgeting analysis.) O Sunk costs 0 Opportunity costs O An externality Which of the following factors should Kellogg Systems Inc. include in its capital budgeting analysis? Check all that apply. Kellogg's addition of three new products to its product line requires an inventory increase of $55,000 per year. If the current project is accepted, Kellogg will be forced to sell one of its existing divisions to satisfy antimonopoly requirements. Kellogg buys most of its raw materials on credit, causing accounts payable to increase by $60,000. Kellogg's preferred stock pays $150,000 in dividends each year