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Sangeeta Industries is considering replacing an aging Evaporator that is present

ID: 2498016 • Letter: S

Question

Sangeeta Industries is considering replacing an aging Evaporator that is presently used in its production process. The following information is available:

Old Evaporator

Replacement Machine

Original cost

$55,000

$45,000

Remaining useful life in years

3

3

Current age in years

3

0

Book value

$33,000

Current disposal value in cash

$9,000

Future disposal value in cash (in 5 years)

$0

$0

Annual cash operating costs

8,500

$3,500

Sunk costs would amount to

A) $55,000

B) $33,000

C) $9,000

When the market rate of interest was 12%, Patel Corporation issued $1,000,000, 11%, 10-year bonds that pay interest annually. The selling price of this bond issue was

a.

$ 321,970

b.

$1,000,000

c.

$ 943,494

d.

$621,524

When the market rate of interest was 11%, Shah Corporation issued $100,000, 8%, 10-year bonds that pay interest semiannually. Using the straight-line method, the amount of discount or premium to be amortized each interest period would be

a.

$4,000

b.

$896

c.

$17,926

d.

$1,793

Old Evaporator

Replacement Machine

Original cost

$55,000

$45,000

Remaining useful life in years

3

3

Current age in years

3

0

Book value

$33,000

Current disposal value in cash

$9,000

Future disposal value in cash (in 5 years)

$0

$0

Annual cash operating costs

8,500

$3,500

Explanation / Answer

Sunk cost would amount to B. $ 33,000. Sunk cost is measured by book value of fixed assets.

c. $ 943,494 is the correct answer.( 110,000 X 5.650 + 1,000,000 X 0.322)

The correct answer is d. $ 1,793 ( annual amount of discount amortized)

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