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APPLY THE CONCEPTS: Net present value Project A This project requires an initial

ID: 2460353 • Letter: A

Question

APPLY THE CONCEPTS: Net present value

Project A
This project requires an initial investment of $186,120. The project will have a life of 4 years. Annual revenues associated with the project will be $75,000 and expenses associated with the project will be $15,000 for an annual net cash flow of $.

Note: Enter cash flows as positive numbers.

Project B
This project requires an initial investment of $210,600. The project will have a life of 4 years. Annual revenues associated with the project will be $80,000, and expenses associated with the project will be $15,000, for an annual net cash flow of $.

The cost of capital for the company is 8%.

Use the minus sign to indicate a negative NPV. If an amount is zero, enter"0".

Based upon net present value, which project has the more favorable profit prospects A or B?

Cash Flows Year 0 -$186,120 Year 1 Year 2 Year 3 Year 4

Explanation / Answer

Project A

Year

Cash flow

PV Factor @ 8%

PV

0

              (186,120)

                           1.0000

               (186,120.00)

1-4

                   60,000

                           3.3120

                 198,720.00

NPV

                   12,600.00

Project B

Year

Cash flow

PV Factor @ 8%

PV

0

              (210,600)

                           1.0000

               (210,600.00)

1-4

                   65,000

                           3.3120

                 215,280.00

NPV

                      4,680.00

Project A is more profitable as NPV is higher

Project A

Year

Cash flow

PV Factor @ 8%

PV

0

              (186,120)

                           1.0000

               (186,120.00)

1-4

                   60,000

                           3.3120

                 198,720.00

NPV

                   12,600.00

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