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Xinhong Company is considering replacing one of its manufacturing machines. The

ID: 2528196 • Letter: X

Question

Xinhong Company is considering replacing one of its manufacturing machines. The machine has a book value of $36,000 and a remaining useful life of 4 years, at which time its salvage value will be zero. It has a current market value of $46,000. Variable manufacturing costs are $33,400 per year for this machine. Information on two alternative replacement machines follows.


Calculate the total change in net income if Alternative A, B is adopted. Should Xinhong keep or replace its manufacturing machine? If the machine should be replaced, which alternative new machine should Xinhong purchase?

Alternative A --- Calculate the total change in net income if Alternative A is adopted. (Cash outflows should be indicated by a minus sign.)

Xinhong Purchase---Should Xinhong keep or replace its manufacturing machine? If the machine should be replaced, which alternative new machine should Xinhong purchase?

Alternative A Alternative B Cost $ 117,000 $ 111,000 Variable manufacturing costs per year 22,100 10,900

Explanation / Answer

Answers

ALTERNATIVE A: INCREASE OR (DECREASE) IN NET INCOME

ALTERNATIVE B: INCREASE OR (DECREASE) IN NET INCOME

Cost to buy new machine

$             (1,17,000.00)

$            (1,11,000.00)

Cash received to trade in old machine

$                   46,000.00

$                  46,000.00

Reduction in variable manufacturing costs

$                   45,200.00

$                  90,000.00

Total change in net income

$                (25,800.00)

$                  25,000.00

ALTERNATIVE A: INCREASE OR (DECREASE) IN NET INCOME

ALTERNATIVE B: INCREASE OR (DECREASE) IN NET INCOME

Cost to buy new machine

$             (1,17,000.00)

$            (1,11,000.00)

Cash received to trade in old machine

$                   46,000.00

$                  46,000.00

Reduction in variable manufacturing costs

$                   45,200.00

$                  90,000.00

Total change in net income

$                (25,800.00)

$                  25,000.00