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Kerron Company is presented with the following two mutually exclusive projects.

ID: 2758351 • Letter: K

Question

Kerron Company is presented with the following two mutually exclusive projects. The required return for both projects is 17 percent. Year Project M Project N 0 –$145,000 –$360,000 1 64,000 150,000 2 82,000 185,000 3 73,000 135,000 4 59,000 115,000 Required: (a) What is the IRR for each project? (Do not round intermediate calculations. Enter your answers as a percentage rounded to 2 decimal places (e.g., 32.16).) IRR Project M % Project N % (b) What is the NPV for each project? (Do not round intermediate calculations. Round your answers to 2 decimal places (e.g., 32.16).) NPV Project M $ Project N $ (c) Which, if either, of the projects should the company accept?

Explanation / Answer

Part A

We can compute IRR using IRR function in excel.

We have following formula for IRR:

= IRR( values)

Year

M

N

0

-145000

-360000

1

64000

150000

2

82000

185000

3

73000

135000

4

59000

115000

IRR

32.73%

24.12%

So IRR for project M is 32.73% and project N is 24.12%.

Part B

We need to calculate PV of each cash flows and then add them all to get NPV:

Year

M

N

PV factor 17%

PV M

PV N

0

-145000

-360000

1

-$145,000.00

-$360,000.00

1

64000

150000

0.854701

$54,700.85

$128,205.13

2

82000

185000

0.730514

$59,902.11

$135,145.01

3

73000

135000

0.624371

$45,579.05

$84,290.03

4

59000

115000

0.53365

$31,485.35

$61,369.76

NPV

$46,667.37

$49,009.92

NPV project M = 46,667.37

NPV project N = 49,009.92

Project C

Since, the projects are mutually exclusive, the company should use NPV method to choose the project. Project N has higher NPV, therefore, project N should be chosen.

Year

M

N

0

-145000

-360000

1

64000

150000

2

82000

185000

3

73000

135000

4

59000

115000

IRR

32.73%

24.12%