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A. (46,650) no B. 50,800 yes C. (46,650) yes D. 33,910 yes Answer the following

ID: 2560933 • Letter: A

Question

A. (46,650) no

B. 50,800 yes

C. (46,650) yes

D. 33,910 yes

Answer the following questions using the information below: Diemia Hospital has been considering the purchase of a new x ray machine. The existing machine is operable for five more years and will have a zero disposal price. If the machine is disposed now, it may be sold for S80,000. The new machine will cost $600,000 and an additional cash investment in working capital of 5,000 will be required. The new machine will reduce the average amount of time required to take the x - rays and will allow an additional amount of business to be done at the hospital. The investment is expected to net $50,000 in additional cash inflows during the year of acquisition and $200,000 each additional year of use. The new machine has a five -year life, and zero disposal value. These cash flows will generally occur throughout the year and are recognized at the end of each year. Income taxes are not considered in this problem. The working capital investment will not be recovered at the end of the asset's life. What is the net present value of the investment, assuming the required rate of return is 18%? Would the hospital want to purchase the new machine?

Explanation / Answer

Answer: A. (46,650) no

Working notes for the answer

Calculation of the Net Prasent value is as under

Iniital Investment

Cost of machine

600,000

Add: woring capital

25000

less: sale of existing machine

-80,000

Iniital Investment

545,000

Year

cash
flow

Pv factor
at the rate 18%

Prasent
value

A

B

C=A*B

0

-545,000

1

-545000

1

50,000

0.847

42350

2

200,000

0.718

143600

3

200,000

0.609

121800

1

200,000

0.516

103200

5

200,000

0.437

87400

NPV

-46650

NPV of the project is (46,650) negative

As the NPV of the project is negative so it should not be purchased

Iniital Investment

Cost of machine

600,000

Add: woring capital

25000

less: sale of existing machine

-80,000

Iniital Investment

545,000

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