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Alfarsi Industries uses the net present value method to make investment decision

ID: 2598984 • Letter: A

Question

Alfarsi Industries uses the net present value method to make investment decisions and requires a 15% annual return on all investments. The company is considering two different investments. Each require an initial investment of $15,100 and will produce cash flows as follows:

End of Year

Investment

A

B

1

$8,100

$0

2

8,100

0

3

8,100

24,000


The present value factors of $1 each year at15% are

1

0.8696

2

0.7561

3

0.6575


The present value of an annuity of $1 for 3 years at 15% is 2.2832

The net present value of Investment A is:

End of Year

Investment

A

B

1

$8,100

$0

2

8,100

0

3

8,100

24,000

Explanation / Answer

The net present value of Investment A is= (Cash Inflows* Present  value of an annuity ) - Cash Outflow

= [ $ 8,100 * 2.2832 ] - $ 15,100

= $ 3,393.92

Hence the correct answer is $ 3,393.92

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