Tillamook Farms invests in a new kind of frozen dessert called polar cream that becomes very popular. Many new customers come to the store and sales of existing ice cream products are increased. The extra sales revenue O should not be counted as incremental revenue for the polar cream project because the sales come from existing products O are synergistic effects that should be counted as incremental revenues for the polar cream project. are cannibalized sales that should be excluded from the analysis. should be included in the analysis, but not the cost of the ice cream that is sold as that is a recurring expense A major corporation is considering a capital budgeting project that involves the development of a new technology. The controller estimates the net present value to be negative, yet argues that the company should invest in the project. Which of the following statements is MOST correct? o The controller should be fired for making such a poor decision. The controller may be considering the option to expand or modify the project in the future. The profitability index may be greater than one, giving an accept decision