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13. Which of the following costs should not be included by Kassem's Soup Restaurant in its capital budgeting analysis to determine whether to add sandwiches to its current menu of all soup? A. $5,800 in lost sales from customers who were expected to buy soup and are now expected to buy sandwiches B. $3,500 in advertising costs related to launching the sandwich line C. $900 in sandwich inventory as part of the initial cash flow D. $ 1,700 in costs previously spent on a market research study related to customer sandwich buying patterns