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1. A project requires an initial investment in equipment of $90,000 and then req

ID: 2743357 • Letter: 1

Question

1. A project requires an initial investment in equipment of $90,000 and then requires an investment in working capital of $10,000 at the beginning (t = 0).   The project is expected to produce sales revenues of $120,000 for three years. Manufacturing costs are estimated to be 60% of the revenues. The assets are depreciated using straight-line depreciation. At the end of the project, the firm can sell the equipment for $10,000. The corporate tax rate is 30% and the cost of capital is 12%. Calculate the NPV of the project:

A. 14,418

B. 8443

C. -2735

D. None of the above

2.

What are the tax consequences of a taxable merger?

Depreciable value of assets will remain unchanged.

Selling shareholders can differ any capital gain until they sell their shares in the merged company.

Selling shareholders must recognize any capital gain.

Depreciation tax shield is unchanged by merger.

3.

Firm A has a value of $200 million, and B has a value of $120 million. Merging the two would allow a cost savings with a present value of $30 million. Firm A purchases B for $130 million. What is the gain from this merger?

A) $30 million

B) $20 million

C) $100 million

D) $80 million

Explanation / Answer

1) a. 14,418

Intial Investment=90,000+10,000=100,000; CF0=-100,000

CF1&CF2:(120,000-72,000-30,000)(1-0.30)+30,000=42,600

CF3=(120,000-72,000-30,000)(1-0.30)+30,000+(10,000)(1-0.30)+10,000=59,600

NPV=(38042+33952+42435)-100,000=14429

Due to limiting the discouning factor to 3 digits there is difference between the amounts

2) C.Selling shareholders must recognize any capital gain.

3) a. $30 MILLION

(100,000) 42,600 0.893 38,042 42,600 0.797 33,952 59,600 0.712 42,435