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Doug\'s Custom Construction Company is considering three new projects, each requ

ID: 2477595 • Letter: D

Question

Doug's Custom Construction Company is considering three new projects, each requiring an equipment investment of $22,220. Each project will last for 3 years and produce the following net annual cash flows. The equipment's salvage value is zero, and Doug uses straight-line depreciation. Doug will not accept any project with a cash payback period over 2 years. Doug's required rate of return is 12%. Click here to view PV table. Compute each project's payback period. (Round answers to 2 decimal places, e.g. 15.25.) Which is the most desirable project? Which is the least desirable project? Compute the net present value of each project. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round final answers to the nearest whole dollar, e.g. 5. displayed in the factor table provided.) Which is the most desirable project based on net present value? Which is the least desirable project based on net present value?

Explanation / Answer

a.

AA

Year

Cashflow

Cum PV of cashflow

0

          (22,220)

                                   (22,220)

1

               7,070

                                   (15,150)

2

               9,090

                                     (6,060)

3

             12,120

                                        6,060

Payback period= 2+[6,060/12,120]=2+0.5=2.5 years

BB

Year

Cashflow

Cum PV of cashflow

0

          (22,220)

                                   (22,220)

1

             10,100

                                   (12,120)

2

             10,100

                                     (2,020)

3

             10,100

                                        8,080

Payback period= 2+[2,020/10,100]=2+0.2=2.2 years

CC

Year

Cashflow

Cum PV of cashflow

0

          (22,220)

                                   (22,220)

1

             13,130

                                     (9,090)

2

             12,120

                                        3,030

3

             11,110

                                     14,140

Payback period= 1+[9,090/12,120]=1+0.75=1.75 years

Project

Pay Back Period( in years)

AA

2.5

BB

2.2

CC

1.75

The most desirable project based on payback is: project CC, as it’s payback period is less than other two projects.

The least desirable project based on payback is: project AA, as it’s payback period is more than other two projects.

b.

AA

Year

Cashflow

Pv Factor @ 12%

PV

0

         (22,220)

1.0000

(22,220)

1

             7,070

0.8929

       6,313

2

             9,090

0.7972

       7,246

3

           12,120

0.7118

       8,627

NPV

          (34)

BB

Year

Cashflow

Pv Factor @ 12%

PV

0

         (22,220)

1.0000

(22,220)

1

           10,100

0.8929

       9,018

2

           10,100

0.7972

       8,052

3

           10,100

0.7118

       7,189

NPV

       2,038

CC

Year

Cashflow

Pv Factor @ 12%

PV

0

         (22,220)

1.0000

(22,220)

1

           13,130

0.8929

    11,723

2

           12,120

0.7972

       9,662

3

           11,110

0.7118

       7,908

NPV

       7,073

Project

Net Present Value

AA

-34

BB

2,038

CC

7,073

The most desirable project based on net present value: project CC, as it’s net present value is more than other two projects.

The least desirable project based on net present value is : project AA, as it’s net present value is less than other two projects.

AA

Year

Cashflow

Cum PV of cashflow

0

          (22,220)

                                   (22,220)

1

               7,070

                                   (15,150)

2

               9,090

                                     (6,060)

3

             12,120

                                        6,060

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