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Quillen Company is performing a post-audit of a project completed one year ago.

ID: 2407173 • Letter: Q

Question

Quillen Company is performing a post-audit of a project completed one year ago. The initial estimates were that the project would cost $244,274, would have a useful life of 9 years, zero salvage value, and would result in net annual cash flows of $46,800 per year. Now that the investment has been in operation for 1 year, revised figures indicate that it actually cost $228,275, will have a total useful life of 11 years, and will produce net annual cash flows of $36,100 per year. Click here to view PV table. Evaluate the success of the project. Assume a discount rate of 11%. (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). Round present value answers to 0 decimal places, e.g. 125. For calculation purposes, use 5 decimal places as displayed in the factor table provided.)

Original estimate net present value $

Revised estimate net present value $

The project_____ a success. (is/is not)

Explanation / Answer

Net present value = Present value of cash inflow-Present value of cash outflow

Original estimate = (46800*5.53075)-244274 = 14860

Revised estimate = (36100*6.20652)-228275 = -4220

The project is not success