Which of the below statements is FALSE? OA Erosion costs can reduce a project's cash flows. OB. 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 OC. A synergy gain occurs when a new product can be introduced that complements another current product so that sales for this current product increases O D. Whenever a new product competes against a company's already existing products and reduces the sales of other products, opportunity costs occur