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ID: 2402595 • Letter: A

Question

a edugen WileyPLUS WileyPLUS ent Put The Right Anwer In The [braketal. B.. .1 Che. I Contact Us I Log Out FINANCIAL AND MANAGERIAL ACCOUNTING ( ) SKimmel, Accounting: Tools for Business Practice Gradebook ORION ignment CALCULATOR FULL SCREEN PRINTER VERSTON BACK NEXT Problem 24-1A Henkel Company is considering three long-term capital investment proposals. Each investment has a useful life of 5 years. Relevant data on each project are as follows $159,650 $169,950 $206,700 Capital investment Annual net income: 13,390 13,390 13,390 13,390 13,390 18,025 16,995 15,965 11,845 28,325 23,175 22,145 13,905 8.75512.875 $100,425 Year 1 Total 66,950 $71,585 Depreciation is computed by the straight-line method with no salvage value. The company's cost of capital is 15%. (Assume that cash flows occur evenly throughout the year.) Cick here to view the factor table (For calculation purposes, use 5 decimal places as displayed in the factor table provided.) Compute the cash payback period for each project. (Round answers to 2 decimal places, e.g. 10.s0.) Project Kila Project Lima years years Version 4.24.6.2

Explanation / Answer

Answers Payback period Project Payback period Project Kilo                                                3.52 Project Lima                                                3.37 Project Oscar                                    3.17 NPV Project Payback period Project Kilo                                           (7,783) Project Lima                                 (5,922) Project Oscar                                  2,404 Annual Rate of return Project Average Annual Cashflows Initial Investment Annual Rate of return Project Kilo                                           45,320 $159,650 28% Project Lima                                48,307 $169,950 28% Project Oscar                                61,263 $206,700 30% Project Payback period NPV Annual Rate of return Project Kilo                                                      3 3 2 Project Lima                                        2 2 2 Project Oscar                                        1 1 1 Workings Undiscounted Payback Period Analysis Projected Year 1 Year 2 Year 3 Year 4 Year 5 Undiscounted Net Cash Flow                   $ (159,650)        $ 45,320        $ 45,320     $ 45,320        $ 45,320      $ 45,320 Cumulative Net Cash Flow        (114,330)          (69,010)       (23,690)           21,630         66,950 Positive Cash Flow? FALSE FALSE FALSE TRUE TRUE Undiscounted Payback Period 4 First Year Positive Partial Year Payback Period 3.52 Actual Number of Years Undiscounted Payback Period Analysis Projected Year 1 Year 2 Year 3 Year 4 Year 5 Undiscounted Net Cash Flow                   $ (169,950)        $ 52,015        $ 50,985     $ 49,955        $ 45,835      $ 42,745 Cumulative Net Cash Flow        (117,935)          (66,950)       (16,995)           28,840         71,585 Positive Cash Flow? FALSE FALSE FALSE TRUE TRUE Undiscounted Payback Period 4 First Year Positive Partial Year Payback Period 3.37 Actual Number of Years Undiscounted Payback Period Analysis Projected Year 1 Year 2 Year 3 Year 4 Year 5 Undiscounted Net Cash Flow                   $ (206,700)        $ 69,665        $ 64,515     $ 63,485        $ 54,435      $ 54,215 Cumulative Net Cash Flow        (137,035)          (72,520)        (9,035)           45,400         99,615 Positive Cash Flow? FALSE FALSE FALSE TRUE TRUE Undiscounted Payback Period 4 First Year Positive Partial Year Payback Period 3.17 Actual Number of Years Calculation of cashflow before dpreciation Project Kilo Project Lima Project Oscar Capital Investment $159,650 $169,950 $206,700 No. of Year 5 5 5 Salvage value 0 0 0 Depreciation 31930 33990 41340 Adjusted Cashflow* Project Kilo Project Lima Project Oscar Capital Investment $159,650 $169,950 $206,700 Cashflows:                     Year 1                        45,320                                52,015              69,665 2                        45,320                                50,985              64,515 3                        45,320                                49,955              63,485 4                        45,320                                45,835              54,435 5                        45,320                                42,745              54,215 * Since depreciation is non cash outflow, so it should be added back to concerned cash flows Year Discount Factor @ 15% Project Kilo Discounted Cashflows Project Lima Discounted Cashflows Project Oscar Discounted Cashflows 0 1 ($159,650) ($159,650) ($169,950) ($169,950) ($206,700) ($206,700) 1 0.869                                45,320 $39,383               52,015 $45,201               69,665 $60,539 2 0.756                                45,320 $34,262               50,985 $38,545               64,515 $48,773 3 0.657                                45,320 $29,775               49,955 $32,820               63,485 $41,710 4 0.572                                45,320 $25,923               45,835 $26,218               54,435 $31,137 5 0.497                                45,320 $22,524               42,745 $21,244               54,215 $26,945 Net Present Value ($7,783) ($5,922) $2,404

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