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BAK Corp. is considering purchasing one of two new diagnostic machines. Either m

ID: 2429908 • Letter: B

Question

BAK Corp. is considering purchasing one of two new diagnostic machines. Either machine would make it possible for the company to bid on jobs that it currently isn’t equipped to do. Estimates regarding each machine are provided below.



Click here to view PV table.

Calculate the net present value and profitability index of each machine. Assume a 9% discount rate. (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). Round answer for present value to 0 decimal places, e.g. 125 and profitability index to 2 decimal places, e.g. 10.50. For calculation purposes, use 5 decimal places as displayed in the factor table provided.)


Which machine should be purchased, A or B?

Machine A Machine B Original cost $78,000 $184,000 Estimated life 8 years 8 years Salvage value 0 0 Estimated annual cash inflows $19,800 $40,300 Estimated annual cash outflows $4,820 $10,160

Explanation / Answer

Answer:

Machine-A

Machine-B

Net present value

4911.6

1.06

Profitability Index

-17180.6

0.91

Working notes for the above answer is as under

1)

First of all we will find Net cash flow as under

Machine A

Machine B

Estimated annual cash inflows

19800

40300

Less;

Estimated annual cash Outlaws

4820

10160

Net cash flow

14980

30140

Now We will find NPV as under

For Machine-A

year

Cash
Flow

Discount
Factor at 9%

Discounted
Cash Flow

A

B

C=A*B

0

1

0

1

14980

0.91743

13743.12

2

14980

0.84168

12608.37

3

14980

0.77218

11567.31

4

14980

0.70843

10612.21

5

14980

0.64993

9735.97

6

14980

0.59627

8932.08

7

14980

0.54703

8194.57

8

14980

0.50187

7517.96

Present value of cash low

82911.6

Less: Initial Investment

-78000.0

Net present value

4911.6

NPV of Machine -A =$4911.6

___________________________________

NPV of Machine -B

year

Cash
Flow

Discount
Factor at 9%

Discounted
Cash Flow

A

B

C=A*B

1

0

1

30140

0.91743

27651.38

2

30140

0.84168

25368.23

3

30140

0.77218

23273.61

4

30140

0.70843

21351.94

5

30140

0.64993

19588.93

6

30140

0.59627

17971.50

7

30140

0.54703

16487.61

8

30140

0.50187

15126.25

Present value of cash low

166819.4

Less: Initial Investment

-184000

Net present value

-17180.6

NPV of Machine -B is negative $ (17,180.6)

_______________________________________________________

2

Profitability index

=Present value of cash flow / Investment

For machine A

=82911.6/78000

=1.06

For Machine-B

=166819.4/184000

=0.91

____________________________________________________________

Machine -A should be purchased,

Machine-A

Machine-B

Net present value

4911.6

1.06

Profitability Index

-17180.6

0.91