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Gwynn Company is considering the replacement of a machine that is presently used

ID: 2353713 • Letter: G

Question

Gwynn Company is considering the replacement of a machine that is presently used to produce its single product. The following data are available:

Old Replacement
Equipment Equipment

Original cost $210,000 $40,000
Useful life in years 12 7
Current age in years 5 0
Book value $65,000
Disposal value now $30,000
Disposal value in 7 years 0 0
Annual cash operating costs $10,000 $9,000

Required:

Ignoring income taxes, prepare a cost comparison of all relevant items for the next seven years together. Indicate the best alternative for Gwynn Company.

Explanation / Answer

keep

replace

difference

Cash operating

70 000

63 000

7000

Disposal value of old machine

-

30000

30 000

New machine

-

40 000

40 000

Total relevant cost

70 000

73 000

3000

The cumulative effect over seven years is 3000 in favor of keeping the old mahcine

keep

replace

difference

Cash operating

70 000

63 000

7000

Disposal value of old machine

-

30000

30 000

New machine

-

40 000

40 000

Total relevant cost

70 000

73 000

3000