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Labeau Products, Ltd., of Perth, Australia, has $34,000 to invest. The company i

ID: 2413205 • Letter: L

Question

Labeau Products, Ltd., of Perth, Australia, has $34,000 to invest. The company is trying to decide between two alternative uses for the funds as follows:

The company’s discount rate is 14%.

Click here to view Exhibit 13B-1 and Exhibit 13B-2, to determine the appropriate discount factor(s) using tables.

Required:

1. Compute the net present value of Project X.

2. Compute the net present value of Project Y.

3. Which project would you recommend the company accept?

Invest in
Project X Invest in
Project Y Investment required $ 34,000 $ 34,000 Annual cash inflows $ 9,000 Single cash inflow at the end of 6 years $ 60,000 Life of the project 6 years 6 years

Explanation / Answer

Formula for Net present value = Discounted Inflows - Discounted outflows

1. Net present value of Project X can be calculated as follows:

Net present value = Discounted Inflows - Discounted outflows

= 35,000 - 34000 = $1,000

The net present value of Project X = $1,000.

2. Net present value of Project Y can be calculated as follows:

Net present value = Discounted Inflows - Discounted outflows

= 27,336 - 34000 = - $6,664

The net present value of Project Y = - $6,664.

3. It is recommended to invest in project X as the Net present value of Project X is greater than Project Y.

End of Year Cash Flow Present value factor @14% Discounted Cash Flow 0 (34000) 1 (34000) 1-6 9000 3.8887 35000 Total Inflows 35,000