Q6. Which of the following should be included in the analysis of a new product? You should provide your explanations about why you include or exclude or all of them.

a. money already spent for research and development of the new product

b. reduction in sales for a current product once the new product is introduced

c. increase in accounts receivable needed to finance sales of the new product

d. market value of a machine owned by the firm which will be used to produce the new product.

I know that the answer is b,c,d but I need a explanation in detail.