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46. Promo Pak has compiled the following financial data: Source of Capital Book

ID: 2647749 • Letter: 4

Question

46. Promo Pak has compiled the following financial data:

Source of Capital

Book Value

Market Value

Cost

Long-Term Debt

$10,000,000

$8,500,000

5.0%

Preferred Stock

1,000,000

1,500,000

14.0%

Common Stock Equity

9,000,000

15,000,000

20.0%

$20,000,000

$25,000,000

                        a. Calculate the weighted average cost of capital using the book value weights.

                        b. Calculate the weighted average cost of capital using the market value weights.

T/F

______ 3. In using the cost of capital, it is important that it reflects the historical cost of raising funds over

                                                the long run.

Source of Capital

Book Value

Market Value

Cost

Long-Term Debt

$10,000,000

$8,500,000

5.0%

Preferred Stock

1,000,000

1,500,000

14.0%

Common Stock Equity

9,000,000

15,000,000

20.0%

$20,000,000

$25,000,000

Explanation / Answer

a. Calculate the weighted average cost of capital using the book value weights.

WACC = Weight of Common Stock* Cost of Common Stock + Weight of Preferred Stock* Cost of Preferred Stock + Weight of Debt* After Tax cost of Debt

WACC = 9/20*20% + 1/20*14% + 10/20*5%

WACC = 12.20%

b. Calculate the weighted average cost of capital using the market value weights

WACC = Weight of Common Stock* Cost of Common Stock + Weight of Preferred Stock* Cost of Preferred Stock + Weight of Debt* After Tax cost of Debt

WACC = 15/25*20% + 1.5/25*14% + 8.5/25*5%

WACC = 14.54%

3) In using the cost of capital, it is important that it reflects the historical cost of raising funds over the long run

Answer

False

Note : In using the cost of capital, it is important that it reflects the Market value of raising funds over the long run

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