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Hiland Inc. manufactures snowsuits. Hiland is considering purchasing a new sewin

ID: 2480746 • Letter: H

Question

Hiland Inc. manufactures snowsuits. Hiland is considering purchasing a new sewing machine at a cost of $2.45 million. Its existing machine was purchased five years ago at a price of $1.8 million; six months ago, Hiland spent $55,000 to keep it operational. The existing sewing machine can be sold today for $260,000. The new sewing machine would require a one-time, $85,000 training cost. Operating costs would decrease by the following amounts for years 1 to 7:

Year

1 $390,000

2 400,000

3 411,000

4 426,000

5 434,000

6 435,000

7 436,000

The new sewing machine would be depreciated according to the declining-balance method at a rate of 20%. The salvage value is expected to be $350,000. This new equipment would require maintenance costs of $100,000 at the end of the fifth year. The cost of capital is 9%.

Investment in new equipment                       

Disposal of old equipment     

Additional training required

Net initial investment required

Year

9% Discount

Amount

Present Value

Cash Flows

1

2

3

4

5

6

7

Maintenance

5

Net Cash Flows from Operations:

2,028,586

Salvage. Val.

7

Present value of cash inflows

Net present value

Based on the net present calculation alone, the sewing machine should or should not be purchased.   

Investment in new equipment                       

Disposal of old equipment     

Additional training required

Net initial investment required

Explanation / Answer

NPV is lower than Investment amount, hence new sewing machine should not be purchased

Investment in new equipment 2450000 Disposal of old equipment -260000 Additional training required 85000 Net initial investment required 2275000
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