New Projects or Products Can Have Multiple Effects on a Firm

New projects or products can have multiple effects on a firm. Which one of the following appears to be a potentially positive indirect effect?

A) Any additional working capital required can be recouped at project's end.
B) The sales force will need to be increased over the life of the project.
C) Sales of replacement parts are expected to occur in the future.
D) The cost of employee benefits will increase due to new hires.