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1.) What is the EOQ for a firm that annually sells 8,000 units when the cost of

ID: 2755536 • Letter: 1

Question

1.) What is the EOQ for a firm that annually sells 8,000 units when the cost of placing an order is $4 and the carrying costs are $3 a unit.

2.) DEF stock cost $80 and pays a $4 annual dividend. If you expect to sell the stock after 5 years for $100, what is your anticipated holding period return on this investment?

3.) Given the following marginal tax schedule, what would be the tax on $95,000 of taxable income?

            $0 to 50,000                15%

            50,001 to 75,000         25%

            75,001 to 100,000       34%

            100,001 to 335,000     39%

4.) What is the maximum price you would pay for a bond given the following information? The bond has a 7.5% coupon rate, it matures in 20 years, it pays interest annually, and it will pay the holder $1,000 upon maturity. You require a rate of return of 5% compounded annually.

Explanation / Answer

Answer (1)

Annual Sales = 8000 units = Demand quantity

Cost per order = $ 4

Carrying cost = $ 3 per unit

Economic Order Quantity (EOQ) = Square root [ (2 *Annual Sales * cost per order) / carrying cost]

EOQ = Square root [2*8000*4/3]

         = Square root[64000/3]

         = Square root [21333.33333]

         = [21333.33333]^0.5

       = 146.0593

Economic Order Quantity = 146

Answer (2)

Annual dividend = $ 4

Purchase price = $ 80

Expected sale price after 5 years = $ 100

Dividend income for 5 years = $ 4 * 5 = $ 20

Expected capital appreciation = $ 100 - $ 80 = $20

Holding period return = (dividend income + capital appreciation)/purchase price

                                        = ($20+$20)/$80 = $40/$80 = 0.5 or 50%

Annualised Holding period return   = (1+Holding Period return) ^ (1/holding period) – 1

                                                              = (1+0.50)^(1/5) - 1

                                                              = 1.50^0.20 – 1

                                                              = 1.08447177 – 1 = 0.08447177 or 8.45% (rounded off)

Answer (3)

Taxable income = $ 95000

Tax on income = $ 50000 * 15% + ($75000-$50000)*25% + (95000-75000) * 34%

                           = $ 7500 + 25000 * 25% + 20000 * 34%

                         = $7500 + $ 6250 + $ 6800

                         = $ 20,550

Tax payable on taxable income of $ 95000 = $ 20,550

Answer (4)

Coupon rate = 7.5%

Coupon payment = Annual

Time to Maturity, n = 20 years

Face value = $ 1000

Required rate of return, r = 5% or 0.05

Annual coupon amount = $ 1000 * 7.5% = $ 75

Current Price of the Bond = Annual coupon amount * [(1-(1/(1+r)^n)/r] + Face value /(1+r)^n

Current Price of Bond = $ 75 * [(1-(1/(1+0.05)^20)/0.05]+ 1000/(1+0.05)^20

                                        = $ 75 * [(1-(1/2.653298))/0.05] + 1000/2.653298      

                                      = $ 75 * [(1-0.376889)/0.05] + 1000 * 0.376889

                                       = $ 75 * (0.623111/0.05) + 1000 * 0.376889

                                        = $ 75 * 12.46221 + 1000 * 0.376889

                                        = $ 934.6658 + $ 376.8895

                                        = $ 1311.555 or $ 1311.56 (rounded off)

Maximum price to pay for the bond = $ 1311.56