ALYUR plc has just developed a new product to be called the HATS and is now considering putting it into production.

Which of the following costs/revenues would be relevant to an NPV calculation?

(i) Costs incurred in the development of HATS amounting to $480,000

(ii) Purchase of new machinery at a cost of $2,400,000 payable immediately

(iii) Depreciation charge for the new machinery of $600,000 per annum

(iv) Sales price of $80 per HATS