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X Company has received a special order that will result in immediate profit of $

ID: 2452963 • Letter: X

Question

X Company has received a special order that will result in immediate profit of $41,000. However, if the order is accepted, prices to regular customers will have to be reduced, and revenue will fall by $9,350 in each of the next four years.

If the discount rate is 5%, the net present value of accepting the special order is:________

Present Value of $1.00

Present Value of an Annuity of $1.00

Period 3% 4% 5% 6% 7% 8% 9% 10% 11% 12%    1 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.909 0.901 0.893    2 0.943 0.925 0.907 0.890 0.873 0.857 0.842 0.826 0.812 0.797    3 0.915 0.889 0.864 0.840 0.816 0.794 0.772 0.751 0.731 0.712    4 0.888 0.855 0.823 0.792 0.763 0.735 0.708 0.683 0.659 0.636    5 0.863 0.822 0.784 0.747 0.713 0.681 0.650 0.621 0.593 0.567    6 0.837 0.790 0.746 0.705 0.666 0.630 0.596 0.564 0.535 0.507    7 0.813 0.760 0.711 0.665 0.623 0.583 0.547 0.513 0.482 0.452    8 0.789 0.731 0.677 0.627 0.582 0.540 0.502 0.467 0.434 0.404    9 0.766 0.703 0.645 0.592 0.544 0.500 0.460 0.424 0.391 0.361    10 0.744 0.676 0.614 0.558 0.508 0.463 0.422 0.386 0.352 0.322

Explanation / Answer

Statemnet showing Cash flows Particulars Time PVf@5% Amount PV Cash Inflows (Immediate Profit)             -                           1.00              41,000.00              41,000.00 Cash Outflows (Fall in Revenue)        1.00                    0.9520              (9,350.00)              (8,901.20) Cash Outflows (Fall in Revenue)        2.00                    0.9070              (9,350.00)              (8,480.45) Cash Outflows (Fall in Revenue)        3.00                    0.8640              (9,350.00)              (8,078.40) Cash Outflows (Fall in Revenue)        4.00                    0.8230              (9,350.00)              (7,695.05) Net present value of accepting the special order                 7,844.90