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Lukow Products is investigating the purchase of a piece of automated equipment t

ID: 2528730 • Letter: L

Question

Lukow Products is investigating the purchase of a piece of automated equipment that will save $400,000 each year in direct labor and inventory carrying costs. This equipment costs $2,500,000 and is expected to have a 15-year useful life with no salvage value. The company’s required rate of return is 20% on all equipment purchases. Management anticipates that this equipment will provide intangible benefits such as greater flexibility and higher-quality output that will result in additional future cash inflows.

Click here to view Exhibit 13B-1 and Exhibit 13B-2, to determine the appropriate discount factor(s) using table.

Required:

1. What is the net present value of the piece of equipment before considering its intangible benefits? (Enter negative amounts with a minus sign.)

2. What minimum dollar value per year must be provided by the equipment’s intangible benefits to justify the $2,500,000 investment?

https://ezto-cf-media.mheducation.com/Media/Connect_Production/bne/accounting/Garrison_16e/exhibit_13B_1.jpg

https://ezto-cf-media.mheducation.com/Media/Connect_Production/bne/accounting/Garrison_16e/exhibit_13B_1.jpg

Explanation / Answer

Answer:-

Items

Years

Amount of cashflow

20%factor

Present Value of cash flow

Cost of Equipment

Now

$(2500,000)

1.000

$(2,500,000)

Annual cost saving

115

$400,000

4.675

Net Present Value

$(630,000)

The annual value of the intangible benefits would have to be great enough to offset a $630,000 negative present value for the equipment

b.

= $630,000/4.675

Annual value = $ 134,759

Items

Years

Amount of cashflow

20%factor

Present Value of cash flow

Cost of Equipment

Now

$(2500,000)

1.000

$(2,500,000)

Annual cost saving

115

$400,000

4.675

$1,870,000

Net Present Value

$(630,000)