Company X,a Canadian Manufacturer of Chairs,is Currently Exporting $100,000 Worth

Company X,a Canadian manufacturer of chairs,is currently exporting $100,000 worth of chairs to the United States.The firm is considering opening a production facility in the United States that would produce enough chairs for the entire US market and is predicting total sales in the United States to be $500,000.When analyzing this project,Company X should:

A) ignore the exports of $100,000 since they are not an incremental cash flow from the project
B) ignore the exports of $100,000 since they are not part of the project
C) include $100,000 as lost export sales in the capital budget
D) none of these