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1. Tranter, Inc., is considering a project that would have a nine-year life and

ID: 2481236 • Letter: 1

Question

1. Tranter, Inc., is considering a project that would have a nine-year life and would require a $5,408,000 investment in equipment. At the end of nine years, the project would terminate and the equipment would have no salvage value. The project would provide net operating income each year as follows: (Ignore income taxes.) Sales Variable expenses $ 3,700,000 2,200,000 Contribution margin Fixed expenses: Fixed out-of-pocket cash expenses 1,500,000 $460,000 400,000 860,000 Net operating income S 640,000 Click here to view Exhibit 13B-2, to determine the appropriate discount factor(s) using tables. All of the above items, except for depreciation, represent cash flows. The company's required rate of return is 11%. Required: a. Compute the project's net present value. (Negative amount should be indicated by a minus sign. Round discount factor(s) to 3 decimal places, intermediate and final answers to the nearest dollar amount. Omit the "$" sign in your response.) Net present value $ 350,480 b. Compute the project's internal rate of return to the nearest whole percent. (Round discount factor(s) to

Explanation / Answer

a. NPV = $350,529

b. Payback period = 8.14

c. IRR = 12.6456%

d. Simple Rate of Return = 8.12%

Year Net Cash Flows Discounted Rate Discounted cash flows Cumulative Cash Flows 0    (5,408,000)    (5,408,000) 1 1,040,000            0.90         936,937    (4,471,063) 2 1,040,000            0.81         844,087    (3,626,976) 3 1,040,000            0.73         760,439    (2,866,537) 4 1,040,000            0.66         685,080    (2,181,456) 5 1,040,000            0.59         617,189    (1,564,267) 6 1,040,000            0.53         556,026    (1,008,241) 7 1,040,000            0.48         500,925       (507,316) 8 1,040,000            0.43         451,284         (56,032) 9 1,040,000            0.39         406,562         350,529 NPV       350,529