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The management of Opry Company, a wholesale distributor of suntan products, is c

ID: 2449808 • Letter: T

Question

The management of Opry Company, a wholesale distributor of suntan products, is considering the purchase of a $34,000 machine that would reduce operating costs in its warehouse by $5,600 per year. At the end of the machine’s 10-year useful life, it will have no scrap value. The company’s required rate of return is 12%. (Ignore income taxes.)

Click here to view Exhibit 8B-1 and Exhibit 8B-2, to determine the appropriate discount factor(s) using table.

     

Required:

1.

Determine the net present value of the investment in the machine. (Any cash outflows should be indicated by a minus sign. Round discount factor(s) to 3 decimal places, intermediate to the nearest dollar amount.)

Item

Years

Cash Flow

12% Factor

Present Value of Cash Flows

Annual Cost Savings

10-Jan

Initial Investment

Now

Net Present Value


What is the difference between the total, undiscounted cash inflows and cash outflows over the entire life of the machine? (Any cash outflows should be indicated by a minus sign.)

Item

Cash Flow

Years

Total Cash Flows

Annual Cost Savings

Initial Investment

Net Present Value

The management of Opry Company, a wholesale distributor of suntan products, is considering the purchase of a $34,000 machine that would reduce operating costs in its warehouse by $5,600 per year. At the end of the machine’s 10-year useful life, it will have no scrap value. The company’s required rate of return is 12%. (Ignore income taxes.)

Click here to view Exhibit 8B-1 and Exhibit 8B-2, to determine the appropriate discount factor(s) using table.

Explanation / Answer

1.

Annual Cost Savings = $5,600

Initial Investment = $34,000

Life of the machine = 10

Rate of return = 12%

Based on Undiscounted cash inflows, Net present value is as follows:

Annual Cost Savings = $5600

Initial Investment = $34,000

Total undiscounted cash inflows for 10 years = $5,600 X 10 = $56,000

Total Cash Outflow = -$34,000

Net Present value = Total Undiscounted cash inflow - Total Cash Outflow = $56,000 - $34,000 = $22,000

Years Cash inflows($) Discounting
factor 12% Present value of
Cash flows ($) 1 5,600 0.893 5,001 2 5,600 0.797 4,463 3 5,600 0.712 3,987 4 5,600 0.636 3,562 5 5,600 0.567 3,175 6 5,600 0.507 2,839 7 5,600 0.452 2,531 8 5,600 0.404 2,262 9 5,600 0.361 2,022 10 5,600 0.322 1,803 Total Cash inflows 31,646 Less: Outflow -34,000 Net Present Value -2,354