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Wallowa Company is considering a long-term investment project called ZIP. ZIP wi

ID: 2491275 • Letter: W

Question

Wallowa Company is considering a long-term investment project called ZIP. ZIP will require an investment of $104,001. It will have a useful life of 4 years and no salvage value. Annual cash inflows would increase by $82,750, and annual cash outflows would increase by $48,050. The company's required rate of return is 12%. (For calculation purposes, use 5 decimal places as displayed in the factor table provided.) Calculate the internal rate of return on this project and use the table above to complete the answer. (Round answers to 0 decimal places, e.g. 15%.) Determine whether this project should be accepted?

Explanation / Answer

Initial investment = $104,001

Increase in annual cash inflows = $82,750

Increase in annual cash outflows = $48,050

Net annual savings due to project = $82,750 - $48,050 = $34,700

Net present value at the required rate of return of 12% is calculated as below:

Year

Cash flows

Present value at 12%

Present value of cash flows

0

-$ 104,001

1

-$ 104,001

1

$ 34,700

0.8929

$ 30,984

2

$ 34,700

0.7972

$ 27,663

3

$ 34,700

0.7118

$ 24,699

4

$ 34,700

0.6355

$ 22,052

$ 1,397

At the required rate of return NPV is positive. To find the IRR, we need to find the rate of return at which NPV is zero. To find the IRR, we will find the NPV at a rate higher than 12%, say 13%.

Year

Cash flows

Present value at 13%

Present value of cash flows

0

-$ 104,001

1

-$ 104,001

1

$ 34,700

0.885

$ 30,710

2

$ 34,700

0.7831

$ 27,174

3

$ 34,700

0.6931

$ 24,051

4

$ 34,700

0.6133

$ 21,282

-$ 786

Hence, IRR is between 12% and 13%.

Yes, the project should be accepted.

Year

Cash flows

Present value at 12%

Present value of cash flows

0

-$ 104,001

1

-$ 104,001

1

$ 34,700

0.8929

$ 30,984

2

$ 34,700

0.7972

$ 27,663

3

$ 34,700

0.7118

$ 24,699

4

$ 34,700

0.6355

$ 22,052

$ 1,397