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Farrior Fashions needs to replace a beltloop attacher that currently costs the c

ID: 2480948 • Letter: F

Question

Farrior Fashions needs to replace a beltloop attacher that currently costs the company $45,000 in annual cash operating costs. This machine is of no use to another company, but it could be sold as scrap for $2,220. Managers have identified a potential replacement machine, Euromat’s Model HD-435.

The HD-435 is priced at $47,547 and would cost Farrior Fashions $35,000 in annual cash operating costs. The machine has a useful life of 13 years, and it is not expected to have any salvage value at the end of that time.

Click here to view the factor table.

(a) Calculate the net present value of purchasing the HD-435, assuming Farrior Fashions uses a 16% discount rate. (For calculation purposes, use 4 decimal places as displayed in the factor table provided and round final answer to 0 decimal place, e.g. 58,971.)


(b) Calculate the internal rate of return on the HD-435.


(c) Calculate the payback period of the HD-435. (Round answer to 4 decimal places, e.g. 15.2515.)


(d) Calculate the accounting rate of return on the HD-435. (Round answer to 2 decimal places, e.g. 11.25%.)

Explanation / Answer

NPV Initial Cash flow 47547-2220= 45327 yearly Saving 45000-35000= 10000 Cash Flow NPV Year 0 -45327             -45,327 Year 1 10000                 8,621 Year 2 10000                 7,432 Year 3 10000                 6,407 Year 4 10000                 5,523 Year 5 10000                 4,761 Year 6 10000                 4,104 Year 7 10000                 3,538 Year 8 10000                 3,050 Year 9 10000                 2,630 Year 10 10000                 2,267 Year 11 10000                 1,954 Year 12 10000                 1,685 Year 13 10000                 1,452 Total NPV                 8,096 NPV= Present value*(1+i)^-t IRR Cash Flow NPV Year 0 -45327             -45,327 Year 1 10000                 8,621 Year 2 10000                 7,432 Year 3 10000                 6,407 Year 4 10000                 5,523 Year 5 10000                 4,761 Year 6 10000                 4,104 Year 7 10000                 3,538 Year 8 10000                 3,050 Year 9 10000                 2,630 Year 10 10000                 2,267 Year 11 10000                 1,954 Year 12 10000                 1,685 Year 13 10000                 1,452 IRR 3.4% Payback Period Cash Flow Cummulative Year 0 -45327             -45,327 Year 1 10000             -35,327 Year 2 10000             -25,327 Year 3 10000             -15,327 Year 4 10000               -5,327 Year 5 10000                 4,673 Year 6 10000               14,673 Year 7 10000               24,673 Year 8 10000               34,673 Year 9 10000               44,673 Year 10 10000               54,673 Year 11 10000               64,673 Year 12 10000               74,673 Year 13 10000               84,673 Payback period 4+(5327/10000)=                     4.5 Years Accounting rate of return Average Return/Average Investment 10000/45327= 22.06%