A Carbonated beverage manufacturer is considering implementing a new product line of health-focused carbonated beverages. Which cost represents an incremental cash flow that this company should consider in its analysis of the project?

1. Reduced sales of its existing products due to customers purchasing the new health beverage.
2. Cost for the market research to assess potential interest in the health beverages.
3. Executive salaries and compensation.
4. Rent on an existing manufacturing facility that will be used to produce the health beverages