An operating company manufactures beta models and the manager is considering upgrading models to the omega model. Which of the following costs should be considered when making this choice?

1.Rapidly rising prices of materials needed for the beta model and not for the upgraded omega model.

2.The cost to change retail locations to accommodate the upgraded omega versions

3.Advertising necessary to establish a name for the upgraded omega model

4. Advertising already spend to promote beta models

5.The completed beta models currently in inventory?