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BAK Corp. is considering purchasing one of two new diagnostic machines. Either m

ID: 2536247 • Letter: B

Question

BAK Corp. is considering purchasing one of two new diagnostic machines. Either machine would make it possible for the company to bid on jobs that it currently isn’t equipped to do. Estimates regarding each machine are provided below.



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Calculate the net present value and profitability index of each machine. Assume a 9% discount rate. (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45). Round answer for present value to 0 decimal places, e.g. 125 and profitability index to 2 decimal places, e.g. 10.50. For calculation purposes, use 5 decimal places as displayed in the factor table provided.)

Machine A Machine B Original cost $78,200 $182,000 Estimated life 8 years 8 years Salvage value 0 0 Estimated annual cash inflows $19,800 $39,600 Estimated annual cash outflows $5,130 $10,180

Explanation / Answer

a)Calculation of net present value of Machine A: Time Cashflow PVF @9% PV                -   -78200                                                              1.00                                 -78,200.00           1.00 14670                                                          0.9174                                   13,458.72           2.00 14670                                                          0.8417                                   12,347.45           3.00 14670                                                          0.7722                                   11,327.93           4.00 14670                                                          0.7084                                   10,392.60           5.00 14670                                                          0.6499                                     9,534.49           6.00 14670                                                          0.5963                                     8,747.24           7.00 14670                                                          0.5470                                     8,024.99           8.00 14670                                                          0.5019                                     7,362.38                                     2,995.80 Net present value of Machine A is $2996 Calculation of net present value of Machine B: Time Cashflow PVF @9% PV                -   -182000                                                              1.00                              -1,82,000.00           1.00 29420                                                          0.9174                                   26,990.83           2.00 29420                                                          0.8417                                   24,762.23           3.00 29420                                                          0.7722                                   22,717.64           4.00 29420                                                          0.7084                                   20,841.87           5.00 29420                                                          0.6499                                   19,120.98           6.00 29420                                                          0.5963                                   17,542.18           7.00 29420                                                          0.5470                                   16,093.75           8.00 29420                                                          0.5019                                   14,764.91                                 -19,165.62 Net present value of Machine B is -$19166 Profitability index=Present value of future cash inflows/initial investment b) Calulation of profitability index: Profitability index= (net present value+initial investment)/initial investment Profitability index of A= (2996+78200)/78200=1.04 Profitability index of B= (-19166+1820000/182000=0.89 Note: Cash flow= cash inflow-cash outflow