A laptop manufacturer is considering if it should use its factory to produce a new version of the old model. Which of the following aspects should not be considered in their investment decision?

1. The effect of the new laptop on sales of the current version of the product.

2. A decrease in the value of the inventory of the current version of the product.

3. The expenses already paid for developing the new version.

4. The expected increase in the cost of packaging and shipping the new version.

5. All of the above aspects have to be considered.