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Apple invested 2 million dollars in design plans for the new Apple TV product but the design was never implemented due to external economic issues.

  1. Apple invested 2 million dollars in design plans for the new Apple TV product but the design was never implemented due to external economic issues.
  2. Management is currently evaluating whether to restart the project and you have been given the task of assessing the financial feasibility of restating the project. The engineering manager wants to know if you are going to include last year's design costs in the evaluation of the project. 
  3. Explain your reasoning for dealing with this cost.

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