Which One of These Statements Is Correct

Which one of these statements is correct?

A) All allocated costs should be included in the initial cost of a project.
B) Sunk costs should be included in the initial cost of a project.
C) Synergy occurs when a new product reduces the sales of a current product.
D) Costs incurred prior to deciding whether or not to produce a new product are sunk costs.
E) Incremental costs should not be included in a project's initial cost estimate.