1. A firm is considering purchasing new equipment that will produce a new product. Which of the following items should not be included in their capital budgeting analysis? Incremental sales revenues generated by the new equipment Hiring two new employees to operate the new equipment . 2012 The rental cost to lease a warehouse to store the equipment The purchase cost of the equipment The amount of dividends the firm expects to pay next year (D1) The initial amount of net working capital needed to fund current assets