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Given the following estimates and an interest rate of 6%, calculate the conventi

ID: 1121028 • Letter: G

Question

  

Given the following estimates and an interest rate of 6%, calculate the conventional B/C ratio and the modified B/C ratio

First Cost ($)

250,000

M & O Costs ($ per year)

35,000

Benefits($ per year)

55,000

Disbenefits ($ per year)

12,000

Savings ($ per year)

15,000

Life

30

A)Conventional B/C=1.13, Modified B/C=1.27

B)Conventional B/C=1.09, Modified B/C=2.53

C)Conventional B/C=0.63, Modified B/C=0.39

D)Conventional B/C=0.16, Modified B/C=0.09

First Cost ($)

250,000

M & O Costs ($ per year)

35,000

Benefits($ per year)

55,000

Disbenefits ($ per year)

12,000

Savings ($ per year)

15,000

Life

30

Explanation / Answer

Conventional B/C ratio = PW of Benefits / (Initial cost + PW of O & M cost - PW of Salvage value)

                                 = 425,000(P/A, 6%, 30) / [2,500,000 + 170,000(P/A, 6%, 30) - 500,000(P/F, 6%, 30)]

                                = 425,000(13.7648) / [2,500,000 + 170,000(13.7648) - 500,000(0.1741)]

                                = 5,850,040 / (2,500,000 + 2,340,016 - 87,050)

                                = 5,850,040 / 4,752,966

                                = 1.23

Modified B/C ratio = (PW of Benefits - PW of O & M cost) / (Initial cost - PW of Salvage value)

                           = (5,850,040 - 2,340,016) / (2,500,000 - 87,050)

                           = 3,510,024 / 2,412,950

                           = 1.45

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