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Daryl Kearns saved $240,000 during the 30 years that he worked for a major corpo

ID: 2575649 • Letter: D

Question

Daryl Kearns saved $240,000 during the 30 years that he worked for a major corporation. Now he has retired at the age of 60 and has begun to draw a comfortable pension check every month. He wants to ensure the financial security of his retirement by investing his savings wisely and is currently considering two investment opportunities. Both investments require an initial payment of $160,000. The following table presents the estimated cash inflows for the two alternatives:

  

  

Mr. Kearns decides to use his past average return on mutual fund investments as the discount rate; it is 8 percent. (PV of $1 and PVA of $1) (Use appropriate factor(s) from the tables provided.)

  

Required

Compute the net present value of each opportunity. Which should Mr. Kearns adopt based on the net present value approach?

Year 1 Year 2 Year 3 Year 4 Opportunity #1 $ 44,000 $ 47,200 $ 63,200 $ 80,000 Opportunity #2 81,600 86,400 16,000 16,000

Explanation / Answer

We need to find the PV of cash inflow of both investment opportunity.

PV of opportunity = PV of cash inflow – initial cash outflow

The opportunity with higher PV will ne selected.

Year

Investment 1

Investment 2

PV factor @ 8%

PV of invs 1

PV of invs 2

1

44000

81600

0.92593

40740.74

75555.56

2

47200

86400

0.85734

40466.39

74074.07

3

63200

16000

0.79383

50170.20

12701.32

4

80000

16000

0.73503

58802.39

11760.48

Total

190179.72

174091.42

Initial outflow

160000

160000.00

PV

30179.72

14091.42

Opportunity 1 has higher PV (30179.72), so it should be selected.

Year

Investment 1

Investment 2

PV factor @ 8%

PV of invs 1

PV of invs 2

1

44000

81600

0.92593

40740.74

75555.56

2

47200

86400

0.85734

40466.39

74074.07

3

63200

16000

0.79383

50170.20

12701.32

4

80000

16000

0.73503

58802.39

11760.48

Total

190179.72

174091.42

Initial outflow

160000

160000.00

PV

30179.72

14091.42