Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

1. Xavier Publishing is thinking of purchasing a new printing and binding machin

ID: 2752257 • Letter: 1

Question

1.

Xavier Publishing is thinking of purchasing a new printing and binding machine. The machine will cost $120,000, plus $7,500 to ship and install the equipment. The new machine will have a 5-year useful life and will be depreciated on a straight-line basis. The machine is expected to generate sales of $25,000 per year and is expected to save $17,000 per year in labor and electrical expenses over the next 5 years. The machine is expected to have a salvage value of $30,000. Xavier uses a 13.5% discount rate for capital budgeting purposes and the firm's income tax rate is 40%. What is the machine's NPV?

02.

The market risk premium is 12% and the risk free rate of return is 3%. Kent Construction's marginal tax rate is 40% and its beta is 1.8. Analysts expect Kent's dividends to grow by 5% per year for the foreseeable future. Using the capital asset pricing model, what is Kent's cost of retained earnings?

Explanation / Answer

1)

Given intitial investment = $ 1,20,000+$7,500

= $ 127,500

Cash outflow = $ 127,500

Calculation of cash inflows;

   Given savings = $ 17,000

less: Tax @ 40% = $ 6,800

Profit after tax = $10,200

Add : Depreciation.

( 1,27,500-30,000)/5 = $19,500

Cash inflows = $29.700

Calculation of NPV: ( IN $)

DISCOUNTED CASH INFLOWS

PRESENT VALUE

OF CASH INFLOWS

Since NPV is negative it is not good of purchasing machine

2)

  In capital asset pricing model Ke = Rf+(Rm-Rf)*B

= 0.03+(0.12-0.03)1.8

= 19.2

Retained Earnings Kr=ke(1-T)

= 19.2(1-04)

= 11.52

YEAR CASH INFLOWS DISCOUNT FACTOR

DISCOUNTED CASH INFLOWS

1 29,700 0.8810 26,165 2 29,700 0.7762 23,053 3 29,700 0.6839 20,311 4 29,700 0.6025 17,894 5 29,700 0.5309 15,767

PRESENT VALUE

OF CASH INFLOWS

103,190 LESS : CASH OUTFLOW 1,27,500 NPV (24,310)