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STL Entertainment is considering the acquisition of a sight-seeing boat for summ

ID: 2377044 • Letter: S

Question

STL Entertainment is considering the acquisition of a sight-seeing boat for summer tours along the Mississippi River. The following information is available:

Cost of boat

$500,000

Service life

10 summer seasons

Disposal value at the end of 10 seasons

$100,000

Capacity per trip

300 passengers

Fixed operating costs per season (including   straight-line depreciation)

$160,000

Variable operating costs per trip

$1,000

Ticket price

$5 per passenger

All operating costs, except depreciation, require cash outlays. On the basis of similar operations in other parts of the country, management anticipates that each trip will be sold out and that 120,000 passengers will be carried each season. Ignore income taxes.

Instructions:

By using the net-present-value method, determine whether STL Entertainment should acquire the boat. Assume a 14% desired return on all investments- round calculations to the nearest dollar.

  

Cost of boat

     

$500,000

     

Service life

     

10 summer seasons

     

Disposal value at the end of 10 seasons

     

$100,000

     

Capacity per trip

     

300 passengers

     

Fixed operating costs per season (including   straight-line depreciation)

     

$160,000

     

Variable operating costs per trip

     

$1,000

     

Ticket price

     

$5 per passenger

  

Explanation / Answer

Hi,


Please find the answer as follows:


Cash Inflow Per Season = 600000


Total Costs Excluding Depreciation



Net Cash Flow Per Season = 600000 - 520000 = 80000


NPV = - 500000 + 80000/(1+.14)^1 + 80000/(1+.14)^2 + 80000/(1+.14)^3 + 80000/(1+.14)^4 + 80000/(1+.14)^5 + 80000/(1+.14)^6 + 80000/(1+.14)^7 + 80000/(1+.14)^8 + 80000/(1+.14)^9 + 180000/(1+.14)^10 = -55736.37 or -55736


NPV = -55736.37 or -55736


Since NPV is negative, the project should not be accepted.


Thanks.

Variable Costs Per Season 400000 Fixed Operating Costs Per Season Without Depreciation 120000 Total Cash Outflow Per Season 520000