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Jill Harrington, a manager at Jennings Company, is considering several potential

ID: 2532129 • Letter: J

Question

Jill Harrington, a manager at Jennings Company, is considering several potential capital investment projects. Data on these projects follow:

1. Compute the payback period for each project and rank order them based on this criterion. (Round your answers to 2 decimal places.)

2. Compute the NPV of each project and rank order them based on this criterion.

4. If Jennings has limited funds to invest, which ranking should Jill recommend?

Initial investment Annual cash inflows PV of cash inflows Project X ProjectY Project Z $40,000 $20,000 S50,000 25,400 70,000 25,000 45,000 10,000 33,000

Explanation / Answer

1. Payback Period = Initial Investment / Annual Cash Inflows

Project X = 40,000 / 25,000

= 1.60

Project Y = 20,000 / 10,000

= 2.00

Project Z = 50,000 / 25,400

= 1.97

Hence the correct answer is :

2. NPV = Present Value of Cash Inflows -Present Value of Cash Outflows

Project X = 45,000 - 40,000

= $ 5,000

Project Y = 33,000 - 20,000

= $ 13,000

Project Z = 70,000- 50,000

= $ 20,000

Hence the correct answer is :

3.

profitability index = Present Value of Cash inflows / Present Value of Cash Outflows

Project X = 45,000 / 40,000

= 1.13

Project Y = 33,000 / 20,000

= 1.65

Project Z = 70,000/ 50,000

= 1.40

Hence the correct answer is :

4. The correct answer is NPV Ranking

This method helps in chosing the best alternative available.

Payback period Rank Project X 1.60 3 Project Y 2.00 1 Project Z 1.97 2
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