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MUST SHOW ALL WORK Midtown Shopping Center is trying to decide between the follo

ID: 2491348 • Letter: M

Question

MUST SHOW ALL WORK

Midtown Shopping Center is trying to decide between the following two investments:

                        Equipment #1                                               Equipment #2

            Initial outlay                  $5,000                        Initial outlay                  $8,000

            Annual cash inflow     $1,800                        Annual cash inflow     $2,900

            Estimated useful life    4 years                        Estimated useful life    4 years

            Residual value $ 500                         Residual value              $ 200

Assume the cost of capital is 12%.

Required: MUST SHOW ALL WORK

Calculate the NPV and profitability index for each equipment. Based on your calculations, which equipment should they purchase?

Explanation / Answer

Equipment 1

Profitability index = 1+ (Net present value / initial investment required)

Equipment 2

Profitability index = 1+ (Net present value / initial investment required)

Net present value of equipment 1 is less than equipment 2, so equipment 2 but Profitibility index of equipment 2 is less than equipment 1 so equipment 1 should be purchased.

Year Cash Flow PV Factor = 1/(1+r)^N Present Value = Cash Flow * PV factor 0 ($5,000) 1.0000 ($5,000.00) 1 $1,800 0.8929 $1,607.14 2 $1,800 0.7972 $1,434.95 3 $1,800 0.7118 $1,281.20 4 $2,300 0.6355 $1,461.69 Sum of Present Value of the Cash Flows $5,784.99 Less: Amount invested ($5,000.00) Net Present value = Total PV - Intial Investment $784.99
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