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11-10 Following is information on two alternative investments being considered b

ID: 2597097 • Letter: 1

Question

11-10

Following is information on two alternative investments being considered by Jolee Company. The company requires a 6% return from its investments. (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided.)

a. For each alternative project compute the net present value.
b. For each alternative project compute the profitability index. If the company can only select one project, which should it choose?

Project A Project B Initial investment $ (180,325 ) $ (152,960 ) Expected net cash flows in year: 1 53,000 31,000 2 47,000 58,000 3 87,295 57,000 4 78,400 81,000 5 62,000 25,000 Project A $180,325 Initial Investment Chart Values are Based on: YearCash Inflow x PV FactorPresent Value 2 4 5

Explanation / Answer

Jolee Company

Computation of the net present value for each alternative projects:

Project A

Initial Investment

$180,325

Chart values are based on

i=

6%

Year

Cash Inflow

x

PV Factor

=

Present Value

1

$53,000

0.9434

$50,000

2

$47,000

0.89

$41,830

3

$87,295

0.8396

$73,293

4

$78,400

0.7921

$62,101

5

$62,000

0.7473

$46,333

$273,557

Present value of cash inflows

$273,557

Present value of cash outflow

$180,325

Net Present value

$93,232

Project B

Initial Investment

$152,960

i=

6%

Year

Cash Inflow

x

PV Factor

=

Present Value

1

$31,000

0.9434

$29,245

2

$58,000

0.89

$51,620

3

$57,000

0.8396

$47,857

4

$81,000

0.7921

$64,160

5

$25,000

0.7473

$18,683

$211,565

Present value of cash inflows

$211,565

Present value of cash outflow

$152,960

Net Present Value

$58,605

Computation of profitability index for each alternative project:

Profitability Index

Choose Numerator

/

Choose Denominator

=

Profitability Index

(Initial investment + NPV)

/

Initial Investment

=

Profitability Index

Project A

$273,557

$180,325

1.52

Project B

$211,565

$152,960

1.38

If the company can only select one project, it should choose

Project A

Notes:

Project A

Initial Investment

$180,325

Chart values are based on

i=

6%

Year

Cash Inflow

x

PV Factor

=

Present Value

1

$53,000

0.9434

$50,000

2

$47,000

0.89

$41,830

3

$87,295

0.8396

$73,293

4

$78,400

0.7921

$62,101

5

$62,000

0.7473

$46,333

$273,557

Present value of cash inflows

$273,557

Present value of cash outflow

$180,325

Net Present value

$93,232

Project B

Initial Investment

$152,960

i=

6%

Year

Cash Inflow

x

PV Factor

=

Present Value

1

$31,000

0.9434

$29,245

2

$58,000

0.89

$51,620

3

$57,000

0.8396

$47,857

4

$81,000

0.7921

$64,160

5

$25,000

0.7473

$18,683

$211,565

Present value of cash inflows

$211,565

Present value of cash outflow

$152,960

Net Present Value

$58,605