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WetEx is a profitable, over-the-water parcel delivery service operating in a lar

ID: 1126230 • Letter: W

Question

WetEx is a profitable, over-the-water parcel delivery service operating in a large port. The firm will soon The WetEx management team has identified the size and configuration of the type of boat that best meets its general needs but has been unable to agree on the type of engine that would be used to power the boats. A poll of the 8-person management team finds three team members prefer a gasoline engine because of its higher speed while three others prefer a diesel engine because of its relative fuel efficiency also claim that are safer because they are less flammable, as evidenced by the fact that the diesel-powered boats cost approximately $600 less per year to insure than the gasoline-powered boats. You have been tasked to help the management team to conduct a financial analysis of the options and recommend the type of engine to be used.i To support you in this task, the management team has constructed the following table based on information available from the boat manufacturer The estimate of fuel consumption in this table is based on the estimated average speed. Since the boats are used in harbors and for fairly short runs, the higher speed of the gasoline engine is only expected to produce an extra $100 per boat per day in additional revenue. When not in use, the gasoline engines will per hour. Both types of boat are adequate to meet the delivery schedules and requirements of WetEx. The management team also has determined that the diesel engines would each require $9,000 in annual maintenance cost of $6,000. Oil changes are performed twice each month and cost $25 for the gasoline costs about 8% less. The boats will be docked at a wetEx maintenance facility overnight and the fuel tanks fuel to do so. Oil changes and other maintenance activities take place when the boats are docked The diesel-powered boats typically travel 200 nautical miles in the course of the day while the faster gasoline-powered boats are expected to travel 10% farther in order to generate the additional revenue 8 offered by their higher speed. Crews are changed every six hours and the delivery service operates 18 hours per day, 7 days a week.

Explanation / Answer

B)

Annual Savings

Calculation

Gasoline

Diesel

additional Revenue

$100 * 30 Days * 12 months

36000

-

Savings in Insurance

Given

-

600

AMC

Given

-6000

-9000

Oil Change

(Cost for a month * 12 month)

-300

-684

Not in use cost

Note 1

0

-11527.1964

Fuel cost

Note 1

-288272.99

-230284.8576

Annual average cost

-258572.99

-250896.054

Note 1:

Gasoline

Diesel

Travelled in a day

220

200

nautical miles

Travel per hour

21.1

17.4

knots

Hours per day

9.0666

9.9950

Gallon used per hour

24

16

cost of fuel per gallon

3.68

4

cost of fuel per day

800.7582938

639.68016

cost of fuel annually

288272.9858

230284.86

Service in a day

18

18

hours

not in use time

8.933443231

8.0049975

Galoon use per hour

0

1

cost of fuel per gallon

3.68

4

not in use cost per day

0

32.01999

not in use cost annually

0

11527.196

NPV for Gasoline Engine

YEAR

VALUE

DISCOUNT VALUE @ 18%

PRESENT VALUE

Initial cost

0

-96599

1.0000

-96599

Annual Average cost

1-5

-258572.99

3.1272

-808609

Salvage value

5TH

48000

0.4371

20981

-884227

NPV for Diesel Engine

YEAR

VALUE

DISCOUNT VALUE @ 18%

PRESENT VALUE

Initial cost

0

-124995

1.0000

-124995

Annual Average cost

1-5

-250896.05

3.1272

-784602

Salvage value

6TH

60000

0.3704

22224

-887373

Here though there is a minor difference in cost of both engines, engine with less cost

is still preferable. Hence here also my choice will go with Gasoline Engine.

(C )

Annual Savings

Calculation

Gasoline

Diesel

additional Revenue

$100 * 30 Days * 12 months

36000

-

Savings in Insurance

Given

-

600

AMC

Given

-6000

-9000

Oil Change

(Cost for a month * 12 month)

-300

-684

Not in use cost

Note 1

0

-11757.74033

Fuel cost

Note 1

-294038.45

-234890.5547

Annual average cost

-264338.45

-255732.2951

Note 1:

Gasoline

Diesel

Travelled in a day

220

200

nautical miles

Travel per hour

21.1

17.4

knots

Hours per day

9.0666

9.9950

Gallon used per hour

24

16

cost of fuel per gallon

3.7536

4.08

cost of fuel per day

816.7734597

652.47376

cost of fuel annually

294038.4455

234890.55

Service in a day

18

18

hours

not in use time

8.933443231

8.0049975

Galoon use per hour

0

1

cost of fuel per gallon

3.7536

4.08

not in use cost per day

0

32.66039

not in use cost annually

0

11757.74

NPV for Gasoline Engine

YEAR

VALUE

DISCOUNT VALUE @ 18%

PRESENT VALUE

Initial cost

0

-96599

1.0000

-96599

Annual Average cost

1-5

-264338.45

3.1272

-826639

Salvage value

5TH

48000

0.4371

20981

-902257

NPV for Diesel Engine

YEAR

VALUE

DISCOUNT VALUE @ 18%

PRESENT VALUE

Initial cost

0

-124995

1.0000

-124995

Annual Average cost

1-5

-255732.3

3.1272

-799726

Salvage value

6TH

60000

0.3704

22224

-902497

From the trial and error method, we come to conclusion that if fuel cost of diesel is$ 4.08

management team would be economically indifferent.

(D )

Annual Savings

Calculation

Gasoline

Diesel

additional Revenue

$100 * 30 Days * 12 months

36000

-

Savings in Insurance

Given

-

600

AMC

Given

-6000

-9000

Oil Change

(Cost for a month * 12 month)

-300

-684

Not in use cost

Note 1

0

-8357.217391

Fuel cost

Note 1

-208997.91

-166956.5217

Annual average cost

(A)

-179297.91

-184397.7391

Depreciation

(Pur price - sal val)/years

9719.8

10832.5

Total average cost

((B) = A) + DEPRECIATION

-189017.71

-195230.2391

Tax Saved @ 42%

79387.44

81996.70043

Net cost

(B) - TAX

-109630.27

-113233.5387

Annual Cash flow

NET COST + DEPRECIATION

-99910.475

-102401.0387

NPV for Gasoline Engine

YEAR

VALUE

DISCOUNT VALUE @ 18%

PRESENT VALUE

Initial cost

0

-96599

1.0000

-96599

Annual Average cost

1-5

-99910.475

3.1272

-312440

Salvage value

5TH

48000

0.4371

20981

-388058

NPV for Diesel Engine

YEAR

VALUE

DISCOUNT VALUE @ 18%

PRESENT VALUE

Initial cost

0

-124995

1.0000

-124995

Annual Average cost

1-5

-102401.04

3.1272

-320229

Salvage value

6TH

60000

0.3704

22224

-423000

Here also my preference would be Gasoline engine as it has less cost.

B)

Annual Savings

Calculation

Gasoline

Diesel

additional Revenue

$100 * 30 Days * 12 months

36000

-

Savings in Insurance

Given

-

600

AMC

Given

-6000

-9000

Oil Change

(Cost for a month * 12 month)

-300

-684

Not in use cost

Note 1

0

-11527.1964

Fuel cost

Note 1

-288272.99

-230284.8576

Annual average cost

-258572.99

-250896.054

Note 1:

Gasoline

Diesel

Travelled in a day

220

200

nautical miles

Travel per hour

21.1

17.4

knots

Hours per day

9.0666

9.9950

Gallon used per hour

24

16

cost of fuel per gallon

3.68

4

cost of fuel per day

800.7582938

639.68016

cost of fuel annually

288272.9858

230284.86

Service in a day

18

18

hours

not in use time

8.933443231

8.0049975

Galoon use per hour

0

1

cost of fuel per gallon

3.68

4

not in use cost per day

0

32.01999

not in use cost annually

0

11527.196

NPV for Gasoline Engine

YEAR

VALUE

DISCOUNT VALUE @ 18%

PRESENT VALUE

Initial cost

0

-96599

1.0000

-96599

Annual Average cost

1-5

-258572.99

3.1272

-808609

Salvage value

5TH

48000

0.4371

20981

-884227

NPV for Diesel Engine

YEAR

VALUE

DISCOUNT VALUE @ 18%

PRESENT VALUE

Initial cost

0

-124995

1.0000

-124995

Annual Average cost

1-5

-250896.05

3.1272

-784602

Salvage value

6TH

60000

0.3704

22224

-887373

Here though there is a minor difference in cost of both engines, engine with less cost

is still preferable. Hence here also my choice will go with Gasoline Engine.

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