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Which one of the following is not a "relevant cost" for the purposes of carrying out NPV calculations? A. An increase in $60,000 in dividends payable as a result of proceeding with the project. B. The loss of $50,000 of sales resulting from the decision to re-allocate a salesman, who is on a fixed annual salary, to the project being appraised. C. An estimate of $40,000 of additional tax payable as a result of the additional profits earned from the project. D. The estimated residual value of $20,000 in respect of equipment purchased for the project being appraised. |