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Most Company has an opportunity to invest in one of two new projects. Project Y

ID: 2455067 • Letter: M

Question

Most Company has an opportunity to invest in one of two new projects. Project Y requires a $325,000 investment for new machinery with a four-year life and no salvage value. Project Z requires a $325,000 investment for new machinery with a three-year life and no salvage value. The two projects yield the following predicted annual results. The company uses straight-line depreciation, and cash flows occur evenly throughout each year. (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided.)

  

1.Compute each project’s annual expected net cash flows.Project Y & Project Z

Determine each project’s payback period.

Compute each project’s accounting rate of return.

Most Company has an opportunity to invest in one of two new projects. Project Y requires a $325,000 investment for new machinery with a four-year life and no salvage value. Project Z requires a $325,000 investment for new machinery with a three-year life and no salvage value. The two projects yield the following predicted annual results. The company uses straight-line depreciation, and cash flows occur evenly throughout each year. (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided.)

Explanation / Answer

Solution:

(1).

(A). Caluculation of Depreciation:

Project - Y:

Depreciation = $ 3,25,000 - 0 / 3

   = 1,08,333.33

(B). Project -Z:

  Depreciation = $ 3,25,000 - 0 / 3

= 1,08,333.33

(2). Annual Net Cash Flow Caluculation:

(A). Project -Y:

   Project -Y = 56,780 + 1,08,333.33

= 1,65,113.33

(B). Project -Z:

Project -Z = 41,990 + 1,08,333.33

   = 1,50,323.33

(3). Caluculation of PayBack Period:

(A). Project -Y:

PayBack Period = 56,780 / 3,25,000

   = 0.174 Months

(B). Project -Z:

  Pay Back Period = 41,990 / 3,25,000

= 0.129 Months

(4). Caluculation of Rate of Return:

(A). Project -Y:

   Rate of Return = 56,780 / 3,25,000 * 100

= 0. 174 * 100

= 17.4

(B). Project -Z:

   Rate of Return = 41,990 / 3,25,000 * 100

   = 0.1292 * 100

= 12.92

Depreciation = Asset Value - Solvage Value / Estimated Life time of the Project
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