A company just annouced a brand new product.

Which of the following statements is FALSE with respect to the company's decision to accept the project?

The cost of focus groups to determine whether or not a new generation product is needed is considered a sunk cost and should not be included.

If the company can lease the facilities instead of manufacturing the iPad Air, the revenue would be considered an opportunity cost and would be considered.

sales decline of a previous generation of the Pad is an erosion costs and should not be included.

Sales of accessories, such as cases, are complementary projects and increase the likelihood of accepting the project .