Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Xu Company is considering replacing one of its manufacturing machines. The machi

ID: 2347585 • Letter: X

Question

Xu Company is considering replacing one of its manufacturing machines. The machine has a book value of $45,000 and a remaining useful life of 4 years, at which time its salvage value will be zero. It has a current market value of $55,000. Variable manufacturing costs are $34,000 per year for this machine. Information on two alternative replacement machines follows.

Calculate the total change in net income if Alternative A is adopted.(Input all amounts as positive values, except cash outflows and any negative total change in net income which should be indicated by a minus sign.Omit the "$" sign in your response.)

Calculate the total change in net income if Alternative B is adopted.(Input all amounts as positive values, except cash outflows and any negative total change in net income which should be indicated by a minus sign. Omit the "$" sign in your response.)

Xu Company is considering replacing one of its manufacturing machines. The machine has a book value of $45,000 and a remaining useful life of 4 years, at which time its salvage value will be zero. It has a current market value of $55,000. Variable manufacturing costs are $34,000 per year for this machine. Information on two alternative replacement machines follows.

Explanation / Answer

Alternative A : Increase or (Decrease) in Net Income
Cost to buy new machine                             -$115,000
Cash received to trade in old machine             $55,000
Reduction in variable manufacturing costs      $48,000 ($34,000 - $22,000) x 4 years
Total change in net income                          -$12,000

Alternative B : Increase or (Decrease) in Net Income
Cost to buy new machine                              -$125,000
Cash received to trade in old machine              $55,000
Reduction in variable manufacturing costs       $88,000   ($34,000 - $12,000) x 4 years
Total change in net income                             $18,000