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. Tranter, Inc., is considering a project that would have a ten-year life and wo

ID: 2377484 • Letter: #

Question

. Tranter, Inc., is considering a project that would have a ten-year life and would require a $1,200,000 investment in equipment. At the end of ten years, the project would terminate and the equipment would have no salvage value. The project would provide net operating income each year as follows:

Sales

$ 1,700,000

Variable expenses

1,200,000

Contribution margin

500,000

Fixed expenses

Fixed out-of-pocket cash   expenses

$200,000

Depreciation

120,000

320,000

Net operating income

$     180,000


All of the above items, except for depreciation, represent cash flows. The company's required rate of return is 12%.  


16.  Compute the project's internal rate of return to the nearest whole percent.  Ignore income taxes in your computation.

Answer

Work

  

Sales

     

     

$ 1,700,000

     

Variable expenses

     

     

1,200,000

     

Contribution margin

     

     

500,000

     

Fixed expenses

     

     

     

Fixed out-of-pocket cash   expenses

     

$200,000

     

     

Depreciation

     

120,000

     

320,000

     

Net operating income

     

     

$     180,000

   Tranter, Inc., is considering a project that would have a ten-year life and would require a $1,200,000 investment in equipment. At the end of ten years, the project would terminate and the equipment would have no salvage value. The project would provide net operating income each year as follows:

Explanation / Answer

a.Since depreciation is the only noncash item on the income statement, the net annual cash flow can be computed by adding back depreciation to net operating income.Net operating income................$180,000Depreciation..............................120,000Net annual cash flow.................$300,000YearsAmount12% FactorPresent ValueInitial investment...........Now$(1,200,000)1.000$(1,200,000)Net annual cash flows...1-10300,0005.6501,695,000Net present value...........$ 495,000b.The formula for the payback period is:Investment required