The Voetmann Consulting Corp. devotes one wing of its suite of offices to a library requiring a cash outflow of $100,000 a year in upkeep. A proposed capital budgeting project is expected to generate revenue equal to 5 percent of the overall firm's sales. An executive at the firm, David Pedersen, argues that $5,000 (= .05 * $100,000) should be viewed as the proposed project's share of the library's costs. Is this appropriate for capital budgeting