A company is evaluating a project. Which of the following cash flows is relevant to evaluating the NPV of this project?

A company is evaluating a project. Which of the following cash flows is relevant to evaluating the NPV of this project?

A) Last month the company conducted a feasibility study costing $5,000.

B) The company needs to borrow $1,000,000 at an interest rate of 10% p.a. compounded monthly.

C) The headquarters will continue allocating central company costs to departments at $3,000 per employee per year.

D)The project will require the use of a warehouse worth $500,000.