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A battery manufacturing plant has been ordered to cease discharging acidic waste

ID: 2763226 • Letter: A

Question

A battery manufacturing plant has been ordered to cease discharging acidic waste liquids containing mercury into the city sewer system. As a result, the firm must now adjust the pH and remove the mercury from its waste liquids. Three firms have provided quotations on the necessary equipment. An analysis of the quotations provided the following table of costs.

Installed Cost

Annual Operating Cost

Annual Income from Mercury Recovery

Salvage Value

Foxhill Instrument

$35,000

$8,000

$2,000

$20,000

Quicksilver

40,000

7,000

2,200

0

Almaden

100,000

2,000

3,500

0

If the installation can be expected to last 20 years and MARR is 8%, which equipment should be purchased based on Present Worth Analysis? (Justify answer)

Bidder

Installed Cost

Annual Operating Cost

Annual Income from Mercury Recovery

Salvage Value

Foxhill Instrument

$35,000

$8,000

$2,000

$20,000

Quicksilver

40,000

7,000

2,200

0

Almaden

100,000

2,000

3,500

0

Explanation / Answer

Equipment 1 :Net annual cost = 8000 - 2000 = 6000

Present value of Cash flow =(PVAF@8%,20 *Net annual cost ) - (PVF@8%,20 *Salvage recovered)

                        = (9.81815* 6000) - (.21455* 20000)

                        = 58908.9- 4291

                        = 54617.9

Total cost = 35000 + 54617.9 = 89617.9

Equipment 2 :Net annual cost = 7000 - 2200 = 4800

Present value = 9.81815 * 4800= 47127.12

Total cost = 47127.12 + 40000 = 87127.12

Equipmnet 3 Annual cost = 2000 - 3500 = -1500 Income

Present value = 9.81815 * -1500 = $ - 14727.23

Total cost = 100000 - 14727.23 = 85272.77

since total cost is lowest under eqipment 3 , equipment from Almaden should be purchased.

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