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True or false: A manager says, If I have to buy more raw materials in order to support a new project, I include the cost

True or false:

A manager says, If I have to buy more raw materials in order to support a new project, I include the cost of the raw materials in my NPV analysis. But when I can use materials from the storeroom instead, I assume that the materials costs for the project are zero since I have already paid for them and they are a sunk cost. Do you agree?

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