investment apprisal

First usually r & d costs are generally considered sunk costs and are typically not included in the cash flow calculations for the appraisal.

However, if R&D costs are capitalised, they may be included in the initial capital investment figure but unlikely.

Therefore, the treatment of R&D costs can vary based on the specific context and accounting policies applied.

Second question where have you seen this in a question?
No you won’t get asked is my answer
Hope this helps

Marketing and training costs are typically considered operating expenses and should not be included in the initial capital investment when calculating NPV. Instead, they are treated as part of the ongoing operational costs of the project.

Focus on including only the incremental cash flows that directly relate to the investment when performing an investment appraisal.

So in summary
Generally, R&D costs are considered sunk costs and should not be included in the NPV calculation unless they are capitalised.
Annual fixed maintenance costs should be included if they are incremental and directly related to the project. If they are existing costs that do not change due to the project, they should not be included.
Variable should be included as they represent costs that will change with the level of production or sales related to the project.
Only incremental fixed costs that arise as a direct result of the project should be included. Existing fixed costs that do not change should generally be excluded.

With regards to failing on a NPV question there must have been more areas you struggled with?
So decide what you are going to do:
I don’t know the exam question so…..I am trying to provide advice

Are you sure your timings were correct?
Did you deal with tax correctly, capital allowances and timings?
Did you used the correct discount rate?
Was there working capital in the question? Did you deal with it correctly?
You won’t have failed an exam because of one part of a question ….treatment of R&D for example
I am sorry to say