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Must show work to get points! Pace Corporation in Cookeville, Tennessee bought p

ID: 1100625 • Letter: M

Question

Must show work to get points!

Pace Corporation in Cookeville, Tennessee bought production equipment 2 years ago for $38,000. The equipment was expected to last for 5 years and the salvage value was estimated to be $4,000 at the end of its useful life. Unfortunately, the equipment did not perform satisfactorily and the company spent $15,000 a year ago. It is recommended by the plant engineer that the equipment be either upgraded now for another $12,000 or replaced with equipment now. If the equipment is replaced now, it can be sold for $8,000. In conducting a replacement analysis, the cost of the defender to be used is equal to ________________.

Explanation / Answer

Let us assume that the equipment is kept. Over these 5 years we will calculate the amount the company has spent over it.

$12,000+$15,000=$27,000

this will be later sold for$4,000. Net outflows =$27,000-$4,000= $23,000

Suppose the equipment is to be sold right away cost = $12,000 + $38,000 (as they need an equipment in place of the older one)

=$40,000

Salvage value = $8,000+$4,000 (salvage value of current equipment + salvage value of replacement equipment)

=$12,000

Net Outflow=$40,000-$10,000=$28,000

Now since the MARR is not given let us assume MARR = 10%, Applying MARR = 10% for both cases, we get that the figure at $27,000 for the defender.

Option A