Which one of the following statements is correct? Multiple Choice The opportunity cost of a company-owned building that is going to be used in a new project should be included as a cash inflow to the project. Project analysis should only include the cash flows which affect the statement of comprehensive income. o A project can create a positive cash flow from operations without affecting the sales level of a firm. Interest expense should always be included as a cash outflow when analyzing a project. For the majority of projects that increase sales, there will be a cash outflow related to net working capital that occurs at the end of the project