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

ID: 2475046 • Letter: M

Question

Most Company has an opportunity to invest in one of two new projects. Project Y requires a $310,000 investment for new machinery with a four-year life and no salvage value. Project Z requires a $310,000 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. (FV of $1, PV of $1, FVA of $1 and PVA of $1) (Use appropriate factor(s) from the tables provided.)

Project Y

Project Z

  Sales

$

365,000

$

292,000

  Expenses

      Direct materials

51,100

36,500

      Direct labor

73,000

43,800

      Overhead including depreciation

131,400

131,400

      Selling and administrative expenses

26,000

26,000

  

  Total expenses

281,500

237,700

  

  Pretax income

83,500

54,300

  Income taxes (40%)

33,400

21,720

  

  Net income

$

50,100

$

32,580

  

Most Company has an opportunity to invest in one of two new projects. Project Y requires a $310,000 investment for new machinery with a four-year life and no salvage value. Project Z requires a $310,000 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. (FV of $1, PV of $1, FVA of $1 and PVA of $1) (Use appropriate factor(s) from the tables provided.)

Explanation / Answer

1.
Project Y: Net Income 50,100 + Dep. Expense (310,000 - 0 /4 ) =77,500 = Net cash flow 127,600
Project Z: Net Income 32,580 + Dep. Expense (310,000 - 0 / 3) =103,333 = Net cash flow 135,913

Project Y: 310,000 / 127,600 = Payback Period 2.43
Project Z: 310,000 / 135,913 = Payback Period 2.28

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