Which of the below statements is False?

a) Whenever a new product competes against a companys already existing products and reduces the sales of other products, opportunity costs occur

b) Erosion costs can reduce a projects cash flows

c) Increases in working capital accounts necessary to support a project add upfront costs, but also provide for cost reductions at the end of the project

d) A synergy gain occurs when a new product can be introduced that complements another current product so that sales for this current product increases