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The Patrick Company’s year-end balance sheet is shown below. Its cost of common

ID: 2712981 • Letter: T

Question

The Patrick Company’s year-end balance sheet is shown below. Its cost of common equity is 13.30%, its before-tax cost of debt is 5.30%, and its marginal tax rate is 35.00%. Assume that the firm’s long-term debt sells at par value. The firm has 1,030shares of common stock outstanding that sell for $5.30 per share. Calculate Patrick’s WACC using market value weights.

Question 21 options:

7.442%

9.300%

8.545%

10.100%

9.358%

Assets Liabilities and Equity Cash 1,000 Accounts receivable 2,000 Inventories 7,000 Long-term debt 8,000 Plant and equipment, net 10,000 Common equity 12,000 Total assets 20,000 Total liabilities and equity 20,000

Explanation / Answer

Answer:

Correct answer is 7.442%

Working and calculation is given herebelow:

Cost of Equity (Ke) = 13.30%

Cost of Debt (Before Tax) = 5.30%

Marginal Tax Rate = 35%

Cost of Debt (after tax) = 5.30%(1-Tax rate) = 5.30% (1-0.35) = 3.445%

Calculation of WACC using market value weights

Particulars

Market Value

Market Weight

Cost of Capital

Market Weight

X

Cost of Capital

Common Equity

(1030 Share x $5.30)

$5,459

$5,459 / $13,459 = 0.406

0.133

0.053998

Long-term debt

(at par)

$8,000

$8,000 / $13,459 = 0.594

0.03445

0.0204633

Total

$13,459

1.00

0.0744613 or 7.44%

Particulars

Market Value

Market Weight

Cost of Capital

Market Weight

X

Cost of Capital

Common Equity

(1030 Share x $5.30)

$5,459

$5,459 / $13,459 = 0.406

0.133

0.053998

Long-term debt

(at par)

$8,000

$8,000 / $13,459 = 0.594

0.03445

0.0204633

Total

$13,459

1.00

0.0744613 or 7.44%

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