Which factor is NOT relevant when determining incremental cash flows for a new product? a. shipping and installation costs associated with preparing a machine that would be used to produce the new product b. the cost of a marketing study that was completed last year related to the new product (This research led to the tentative decision to go ahead with the new product, and the cost of the research was expensed for tax purposes last year.) c. the land that would be used for the new project and could be sold to another firm d. revenues from an existing product that would be lost as a result of customers switching to the new product