Wintrex, Inc. is considering adding a new line of winter footwear to its product lineup. When analyzing the viability of this addition, the company should include all of the following in its analysis with the exception of:

any expected changes in the sales levels of current products caused by adding the new product line.

cost of new display counters for the additional winter footwear.

increased taxes from winter footwear profits.

the research and development costs to produce the current winter footwear samples.