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Problem 24-4A (part level submission) (a) The tow truck should not (correct) be

ID: 2481983 • Letter: P

Question

Problem 24-4A (part level submission)

(a)

The tow truck should not (correct) be purchased.

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(b)

The tow truck should (correct) be purchased.

Should (correct)

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(c)

Problem 24-4A (part level submission)

Jane’s Auto Care is considering the purchase of a new tow truck. The garage doesn’t currently have a tow truck, and the $59,990 price tag for a new truck would represent a major expenditure. Jane Austen, owner of the garage, has compiled the estimates shown below in trying to determine whether the tow truck should be purchased. Initial cost $59,990 Estimated useful life 8 years Net annual cash flows from towing $7,998 Overhaul costs (end of year 4) $6,008 Salvage value $12,010

Jane’s good friend, Rick Ryan, stopped by. He is trying to convince Jane that the tow truck will have other benefits that Jane hasn’t even considered. First, he says, cars that need towing need to be fixed. Thus, when Jane tows them to her facility, her repair revenues will increase. Second, he notes that the tow truck could have a plow mounted on it, thus saving Jane the cost of plowing her parking lot. (Rick will give her a used plow blade for free if Jane will plow Rick's driveway.) Third, he notes that the truck will generate goodwill; people who are rescued by Jane’s tow truck will feel grateful and might be more inclined to use her service station in the future or buy gas there. Fourth, the tow truck will have “Jane’s Auto Care” on its doors, hood, and back tailgate—a form of free advertising wherever the tow truck goes. Rick estimates that, at a minimum, these benefits would be worth the following. Additional annual net cash flows from repair work $2,991 Annual savings from plowing 745 Additional annual net cash flows from customer “goodwill” 963 Additional annual net cash flows resulting from free advertising 742

The company’s cost of capital is 9%.

Click here to view the factor table.

(For calculation purposes, use 5 decimal places as displayed in the factor table provided.)

(a)

Your answer is correct. Calculate the net present value, ignoring the additional benefits described by Rick. (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). Round answer for present value to 0 decimal places, e.g. 125.) Net present value $(13951) correct

Should the tow truck be purchased?

The tow truck should not (correct) be purchased.

   

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Attempts: 1 of 3 used

(b)

Your answer is correct. Calculate the net present value, incorporating the additional benefits suggested by Rick. (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). Round answer for present value to 0 decimal places, e.g. 125.) Net present value $ 16164 16164

Should the tow truck be purchased?

The tow truck should (correct) be purchased.

Should (correct)

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Attempts: 2 of 3 used

(c)

Suppose Rick has been overly optimistic in his assessment of the value of the additional benefits. At a minimum, how much would the additional benefits have to be worth in order for the project to be accepted? (Round answer to 0 decimal places, e.g. 125.) The present value of the intangible benefits $

Explanation / Answer

A) Net present value, ignoring the additional benefits described by Rick

= present value of cash inflow - present value of cash outflow

= 46038.68 - 59990 = (13951.32)

The tow truck  should not be purchased as net present value is negative

Present value of cash outflow

Particulars

(at Y= 0) Amount

Cash outflow

59990

PVF (Y=0)

1

Present value of cash outflow

599990

Present value of cash Intflow

Particulars

Y=1

Y=2

Y=3

Y=4

Y=5

Y=6

Y=7

Y=8

Net annual cash flows from towing

$7,998

$7,998

$7,998

$7,998

$7,998

$7,998

$7,998

$7,998

Less- Overhaul costs

($6,008)

Add- salvage value at end

$12,010

Net annual cashflow

$7,998

$7,998

$7,998

$1,990

$7,998

$7,998

$7,998

$20,008

Present value factor

0.91743

0.84168

0.77218

0.70842

0.64993

0.59627

0.54703

0.50187

PV of cash inflow

7337.61

6731.76

6175.90

1409.76

5198.14

4768.97

4375.15

10041.41

Present value of cash Inflow= 46038.68

B). Net present value, incorporating the additional benefits suggested by Rick

= present value of cash inflow - present value of cash outflow

= 76154 - 59990 = 16164

The tow truck  should be purchased as net present value is positive

Present value of cash outflow

Particulars

(at Y= 0) Amount

Cash outflow

59990

PVF (Y=0)

1

Present value of cash outflow

599990

Present value of cash Intflow

Particulars

Y=1

Y=2

Y=3

Y=4

Y=5

Y=6

Y=7

Y=8

Net annual cash flows from towing

$7,998

$7,998

$7,998

$7,998

$7,998

$7,998

$7,998

$7,998

Additional annual net cash flows from repair work

$2,991

$2,991

$2,991

$2,991

$2,991

$2,991

$2,991

$2,991

Annual savings from plowing

$745

$745

$745

$745

$745

$745

$745

$745

Additional annual net cash flows from customer “goodwill”

$963

$963

$963

$963

$963

$963

$963

$963

Additional annual net cash flows resulting from free advertising

$742

$742

$742

$742

$742

$742

$742

$742

Less- Overhaul costs

$6,008

Add- salvage value at end

$12,010

Net annual cashflow

$13,439

$13,439

$13,439

$7,431

$13,439

$13,439

$13,439

$25,449

Present value factor

0.91743

0.84168

0.77218

0.70842

0.64993

0.59627

0.54703

0.50187

PV of cash inflow

12329

11311.

10377

5264

8734

8013.

7351

12772

Present value of cash Inflow= 76154

c) Value of the additional benefits have to be worth in order for the project to be accepted = 13952

Particulars

(at Y= 0) Amount

Cash outflow

59990

PVF (Y=0)

1

Present value of cash outflow

599990

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