Firm X hires you as a consultant to evaluate a new project using capital budgeting analysis. You learn that the new product would affect the sales of firm X's existing products. What is the best course of action for firm X in this analysis? a. Treat the reduction of sales from existing products as a sunk cost. b. Ignore the fact that sales of other products will be affected. Oc. Include the allocated costs of the new product in the sales of the pre-existing products. od Account for the reduction of sales from existing products in the projection of cash flows on the new product