Lake City Plastics currently produces plastic plates and silverware. The company is considering expanding its product offerings to include plastic serving trays. All of the following are relevant cash flows to this project with the exception of:

A. the additional plastic raw materials that would be required.

B. the consulting fee paid to Bain & Co. to conduct the marketing analysis.

C. any change in the expected sales of plates and silverware gained from offering trays also.

D. the cost of additional utilities required to operate the serving tray production operation.