Magic Tyme is considering using existing machinery to produce a new magic kit. Which of the following items should be included in the analysis of the new product?

I. Developing the product cost $50,000

II. Magic Tyme already sells a similar, but not identical, product

III. The new product will be sold on credit

IV. The fixed cost of the machinery is $20,000 per year

A. II and III only

B. II and IV only

C. I, II, and III only

D. II, III, and IV only

E. I, II, III, and IV