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Garbriel Company is a manufacturing company operating in Puerto Rico, and has th

ID: 2563185 • Letter: G

Question

Garbriel Company is a manufacturing company operating in Puerto Rico, and has the following data Annual wages and salaries expenses 250,000, Tax rate 30%, Cost of capital 12%; The general manager of the company argues that the company can change its operating structures by introducing more efficient equipment. The related information to the new investment is as follows: The cost of the new equipment 65,000, The useful life of the new equipment is 5 years, The estimated salvage value of the new equipment is 0, The equipment will reduce annual wages and salaries expenses by 9%; What is the Net Present Value of the investment introduced by the general manager?

0

between -$2,000 and -$1,000

between $2,000 and $4,000

Between $5,000 and $6,000

1.

0

2.

between -$2,000 and -$1,000

3.

between $2,000 and $4,000

4.

Between $5,000 and $6,000

Explanation / Answer

Answer is Between $5,000 and $6,000

Working Notes:-

Savings in Salaries and Wages net of tax = (250000 x 9%) x (1-0.3) = 15750

Annual Depreciation = (COst of the Asset - Salvage Value) / Life of the asset

= (65000 - 0) / 5

= 13000

Tax Saving Due to Depreciation = 13000 x 30%

= 3900

Annual Cash FLow = 15750 + 3900

= 19650

Year Cash Flow PVF at 12 % Present Value 0 (65,000.00)        1.00000        (65,000.00) 1     19,650.00        0.89286           17,544.64 2     19,650.00        0.79719           15,664.86 3     19,650.00        0.71178           13,986.48 4     19,650.00        0.63552           12,487.93 5     19,650.00        0.56743           11,149.94 NPV             5,833.85