You are evaluating a new seasonal project for your firm (Nabisco), Reindeer-Shaped Ritz Crackers. In calculating the net present value, you included the additional cost of production ($3m) and marketing, the projected new revenue for these crackers ($4m), taxes, appropriate depreciation, and you discounted by the correct rate. You did not include the already paid consulting fees or any assigned fixed costs. In general, you were very careful and precise. Still, your boss says your NPV is too high. Why? What did you do wrong?