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Problem A mechanical engineer at Anode Metals is considering five equivalent pro

ID: 2543452 • Letter: P

Question

Problem A mechanical engineer at Anode Metals is considering five equivalent projects, some of which have different life expectations Salvage value is nil for all alternatives. Assuming that the company's MARR is 13% per year, determine which should be selected (a) if they are independent and (b) if they are mutually exclusive. (c) Explain why your selection in part (b) is correct Net Annual Income, $/Year First Life, Years Cost, $ A 20,000 B 10.000 -15,000 D-60,000 -80000 +2.000 3.800 +11,0{1} +9,000 6 12 12

Explanation / Answer

Project A

Year

Cash flow

PV Factor calculation

PV Factor

PV

0

            $ (20,000)

1/(1.13)^0

1

$ (20,000)

1

                    5,500

1/(1.13)^1

0.884955752

         4,867

2

                    5,500

1/(1.13)^2

0.783146683

       4,307

3

                    5,500

1/(1.13)^3

0.693050162

         3,812

4

                    5,500

1/(1.13)^4

0.613318728

         3,373

IRR

3.92%

NPV

     $(3,640)

Project B

Year

Cash flow A

PV Factor calculation

PV Factor

PV

0

            $(10,000)

1/(1.13)^0

1

         $ (10,000)

1

                    2,000

1/(1.13)^1

0.884955752

               1,770

2

                    2,000

1/(1.13)^2

0.783146683

               1,566

3

                    2,000

1/(1.13)^3

0.693050162

               1,386

4

                    2,000

1/(1.13)^4

0.613318728

               1,227

5

                    2,000

1/(1.13)^5

0.542759936

               1,086

6

                    2,000

1/(1.13)^6

0.480318527

                   961

IRR

5.47%

NPV

             $(2,005)

Project C

Year

Cash flow A

PV Factor calculation

PV Factor

PV

0

$(15,000)

1/(1.13)^0

1

$(15,000)

1

3,800

1/(1.13)^1

0.884955752

3,363

2

3,800

1/(1.13)^2

0.783146683

2,976

3

3,800

1/(1.13)^3

0.693050162

2,634

4

3,800

1/(1.13)^4

0.613318728

2,331

5

3,800

1/(1.13)^5

0.542759936

2,062

6

3,800

1/(1.13)^6

0.480318527

1,825

IRR

13.46%

NPV

$191

Project D

Year

Cash flow A

PV Factor calculation

PV Factor

PV

0

$(60,000)

1/(1.13)^0

1

$(60,000)

1

11,000

1/(1.13)^1

0.884955752

9,735

2

11,000

1/(1.13)^2

0.783146683

8,615

3

11,000

1/(1.13)^3

0.693050162

7,624

4

11,000

1/(1.13)^4

0.613318728

6,747

5

11,000

1/(1.13)^5

0.542759936

5,970

6

11,000

1/(1.13)^6

0.480318527

5,284

7

11,000

1/(1.13)^7

0.425060644

4,676

8

11,000

1/(1.13)^8

0.376159862

4,138

9

11,000

1/(1.13)^9

0.332884833

3,662

10

11,000

1/(1.13)^10

0.294588348

3,240

11

11,000

1/(1.13)^11

0.260697653

2,868

12

11,000

1/(1.13)^12

0.230705888

2,538

IRR

14.85%

NPV

$5,094

Project E

Year

Cash flow A

PV Factor calculation

PV Factor

PV

0

$(80,000)

1/(1.13)^0

1

$(80,000)

1

9,000

1/(1.13)^1

0.884955752

7,965

2

9,000

1/(1.13)^2

0.783146683

7,048

3

9,000

1/(1.13)^3

0.693050162

6,237

4

9,000

1/(1.13)^4

0.613318728

5,520

5

9,000

1/(1.13)^5

0.542759936

4,885

6

9,000

1/(1.13)^6

0.480318527

4,323

7

9,000

1/(1.13)^7

0.425060644

3,826

8

9,000

1/(1.13)^8

0.376159862

3,385

9

9,000

1/(1.13)^9

0.332884833

2,996

10

9,000

1/(1.13)^10

0.294588348

2,651

11

9,000

1/(1.13)^11

0.260697653

       2,346

12

9,000

1/(1.13)^12

0.230705888

       2,076

IRR

4.95%

NPV

$(26,741)

Project

A

B

C

D

E

NPV

$ (3,640.41)

$ (2,004.90)

$ 190.69

$ 5,094.12

$ (26,741.18)

IRR

3.92%

5.47%

13.46%

14.85%

4.95%

a)If projects are independent, project C and D should be accepted as NPV are positive and IRR is more than MARR.

b) If projects are mutually exclusive, project D should be accepted as NPV and IRR of project D is higher than project C.

Project A

Year

Cash flow

PV Factor calculation

PV Factor

PV

0

            $ (20,000)

1/(1.13)^0

1

$ (20,000)

1

                    5,500

1/(1.13)^1

0.884955752

         4,867

2

                    5,500

1/(1.13)^2

0.783146683

       4,307

3

                    5,500

1/(1.13)^3

0.693050162

         3,812

4

                    5,500

1/(1.13)^4

0.613318728

         3,373

IRR

3.92%

NPV

     $(3,640)

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