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Peter is a salesman for Kroner industries which specializes in making of natural

ID: 2650454 • Letter: P

Question

Peter is a salesman for Kroner industries which specializes in making of natural gas furnaces. Peter has told you that your current furnace needs to be replaced and he offers the following choices.

Choice L (Low efficiency furnace):Initial cost is $3,150 including complete installation.

Choice M (Medium efficiency furnace): Initial cost is $4,050 including complete installation.

Choice H (High efficiency furnace): Initial cost is $7,350 including complete installation.

Assume that all the furnaces have a life of 10 years.Your heating costs are expected to increase at an average rate of 4% per year.If you were to install furnace L, your first year heating cost is expected to be $2,175.Furnace M is relatively more efficient than furnace L and therefore the first year heating bill is expected to be $1,950.Furnace H is relatively more efficient than furnace L or M; and therefore the first year heating bill is expected to be $1,850.

Money is worth 7% per year

What is the annual equivalent cost of operating the three types of furnaces?

Explanation / Answer

Answer

Choice L

Figures in $

Year

Initial cost

Heating cost

Total cash outflow

Disc Rate - 7%

Present value

with 4% increase

C

D

C*D

A

B

A+B

0

3150

0

3150.00

1

3150

1

0

2175

2175.00

0.93

2032.71

2

0

2262

2262.00

0.87

1975.72

3

0

2352.48

2352.48

0.82

1920.32

4

0

2446.58

2446.58

0.76

1866.48

5

0

2544.44

2544.44

0.71

1814.15

6

0

2646.22

2646.22

0.67

1763.29

7

0

2752.07

2752.07

0.62

1713.85

8

0

2862.15

2862.15

0.58

1665.80

9

0

2976.64

2976.64

0.54

1619.09

10

0

3095.70

3095.70

0.51

1573.70

Total present cash outflow (a)

21095.12

No. Of years (b)

10

Annual equivalent cost (a/b)

2109.51

Choice M

Figures in $

Year

Initial cost

Heating cost

Total cash outflow

Disc Rate - 7%

Present value

with 4% increase

C

D

C*D

A

B

A+B

0

4050

0

4050

1

4050

1

0

1950

1950

0.93

1822.43

2

0

2028

2028

0.87

1771.33

3

0

2109.12

2109.12

0.82

1721.67

4

0

2193.48

2193.48

0.76

1673.40

5

0

2281.22

2281.22

0.71

1626.48

6

0

2372.47

2372.47

0.67

1580.88

7

0

2467.37

2467.37

0.62

1536.56

8

0

2566.07

2566.07

0.58

1493.47

9

0

2668.71

2668.71

0.54

1451.60

10

0

2775.46

2775.46

0.51

1410.90

Total present cash outflow (a)

20138.73

No. Of years (b)

10

Annual equivalent cost (a/b)

2013.87

Choice H

Figures in $

Year

Initial cost

Heating cost

Total cash outflow

Disc Rate - 7%

Present value

with 4% increase

C

D

C*D

A

B

A+B

0

7350

0

7350

1

7350

1

0

1850

1850

0.93

1728.97

2

0

1924

1924

0.87

1680.50

3

0

2000.96

2000.96

0.82

1633.38

4

0

2081.00

2081.00

0.76

1587.58

5

0

2164.24

2164.24

0.71

1543.07

6

0

2250.81

2250.81

0.67

1499.81

7

0

2340.84

2340.84

0.62

1457.76

8

0

2434.47

2434.47

0.58

1416.89

9

0

2531.85

2531.85

0.54

1377.16

10

0

2633.13

2633.13

0.51

1338.55

Total present cash outflow (a)

22613.66

No. Of years (b)

10

Annual equivalent cost (a/b)

2261.37

Choice L

Figures in $

Year

Initial cost

Heating cost

Total cash outflow

Disc Rate - 7%

Present value

with 4% increase

C

D

C*D

A

B

A+B

0

3150

0

3150.00

1

3150

1

0

2175

2175.00

0.93

2032.71

2

0

2262

2262.00

0.87

1975.72

3

0

2352.48

2352.48

0.82

1920.32

4

0

2446.58

2446.58

0.76

1866.48

5

0

2544.44

2544.44

0.71

1814.15

6

0

2646.22

2646.22

0.67

1763.29

7

0

2752.07

2752.07

0.62

1713.85

8

0

2862.15

2862.15

0.58

1665.80

9

0

2976.64

2976.64

0.54

1619.09

10

0

3095.70

3095.70

0.51

1573.70

Total present cash outflow (a)

21095.12

No. Of years (b)

10

Annual equivalent cost (a/b)

2109.51

Choice M

Figures in $

Year

Initial cost

Heating cost

Total cash outflow

Disc Rate - 7%

Present value

with 4% increase

C

D

C*D

A

B

A+B

0

4050

0

4050

1

4050

1

0

1950

1950

0.93

1822.43

2

0

2028

2028

0.87

1771.33

3

0

2109.12

2109.12

0.82

1721.67

4

0

2193.48

2193.48

0.76

1673.40

5

0

2281.22

2281.22

0.71

1626.48

6

0

2372.47

2372.47

0.67

1580.88

7

0

2467.37

2467.37

0.62

1536.56

8

0

2566.07

2566.07

0.58

1493.47

9

0

2668.71

2668.71

0.54

1451.60

10

0

2775.46

2775.46

0.51

1410.90

Total present cash outflow (a)

20138.73

No. Of years (b)

10

Annual equivalent cost (a/b)

2013.87

Choice H

Figures in $

Year

Initial cost

Heating cost

Total cash outflow

Disc Rate - 7%

Present value

with 4% increase

C

D

C*D

A

B

A+B

0

7350

0

7350

1

7350

1

0

1850

1850

0.93

1728.97

2

0

1924

1924

0.87

1680.50

3

0

2000.96

2000.96

0.82

1633.38

4

0

2081.00

2081.00

0.76

1587.58

5

0

2164.24

2164.24

0.71

1543.07

6

0

2250.81

2250.81

0.67

1499.81

7

0

2340.84

2340.84

0.62

1457.76

8

0

2434.47

2434.47

0.58

1416.89

9

0

2531.85

2531.85

0.54

1377.16

10

0

2633.13

2633.13

0.51

1338.55

Total present cash outflow (a)

22613.66

No. Of years (b)

10

Annual equivalent cost (a/b)

2261.37

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