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An investment project provides cash inflows of $1,200 per year for eight years.

ID: 2651548 • Letter: A

Question

An investment project provides cash inflows of $1,200 per year for eight years. (Do not round intermediate calculations. Enter 0 if the project never pays back. Round your answers to 2 decimal places (e.g., 32.16).)

   years  

You’re trying to determine whether or not to expand your business by building a new manufacturing plant. The plant has an installation cost of $18.2 million, which will be depreciated straight-line to zero over its four-year life.

If the plant has projected net income of $1,795,000, $2,135,000, $2,014,000, and $1,316,000 over these four years, what is the project’s average accounting return (AAR)? (Do not round intermediate calculations. Enter your answer as a percentage rounded to 2 decimal places (e.g., 32.16).)

An investment project provides cash inflows of $1,200 per year for eight years. (Do not round intermediate calculations. Enter 0 if the project never pays back. Round your answers to 2 decimal places (e.g., 32.16).)

Explanation / Answer

Requirement 1. Project Initial cost $             3,950.00 Annual Cash inflows $             1,200.00 Payback period 3.29 years. (Initial cost/annual cash inflow) Requirement 2 Payback period if annual cost is $5000. Initial cost $             5,000.00 Annual cashinflows $             1,200.00 Payback period $                     4.17 Payback period 4.17 years Requirement 3 Payback period if annual cost is $10,600. Initial cost $          10,600.00 Annual cashinflows $             1,200.00 Payback period $                     8.83 Payback period 8.83 years Average Accounting Return: Total net Profit ($1,795,000+$2,135,000+$2,014,000+$1,316,000) $    7,260,000.00 Average profit (7,260,000/4) $    1,815,000.00 Average Rate of Return 9.97% ($1,815,000/$18,200,000x100) Average Accounting Return = 9.97%

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