Sunk Cost Opportunity Cost Change in NWC Cannibalization The new project is expected to reduce sales revenue for one of the company's other product lines. The project will use some equipment that the firm owns but isn't using currently. However, a used-equipment dealer has offered to buy the equipment. O O Bumbly spent nearly $1.1 million in market research to develop new product ideas. Many of the new sales from this project will be made on credit, causing accounts receivable to increase. O The factory that the project will use could be used for another project that is expected to have a slightly positive net present value (NPV). Include in the Analysis? The new project is expected to reduce sales revenue for one of the company's other product lines. The project will use some equipment that the firm owns but isn't using currently. However, a used-equipment dealer has offered to buy the equipment. Bumbly spent nearly $1.1 million in market research to develop new product ideas. Many of the new sales from this project will be made on credit, causing accounts receivable to increase. The factory that the project will use could be used for another project that is expected to have a slightly positive net present value (NPV)