Which of the below statements is FALSE? A. A synergy gain occurs when a new product can be introduced that complements another current product so that sales for this current product increases. B. Whenever a new product competes against a company's already existing products and reduces the sales of other products, erosion costs occur. C. Increases in working capital accounts necessary to support a projct add upfront costs, but also provide for cost reductions at the end of the project. D. Sunk costs can reduce a project's cash flows