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Pappy’s Potato has come up with a new product, the Potato Pet (they are freeze-d

ID: 2763619 • Letter: P

Question

Pappy’s Potato has come up with a new product, the Potato Pet (they are freeze-dried to last longer). Pappy’s paid $135,000 for a marketing survey to determine the viability of the product. It is felt that Potato Pet will generate sales of $590,000 per year. The fixed costs associated with this will be $194,000 per year, and variable costs will amount to 20 percent of sales. The equipment necessary for production of the Potato Pet will cost $650,000 and will be depreciated in a straight-line manner for the four years of the product life (as with all fads, it is felt the sales will end quickly). This is the only initial cost for the production. Pappy’s is in a 30 percent tax bracket and has a required return of 12 percent.

Calculate the NPV for this project. (Do not round intermediate calculations. Round your answer to 2 decimal places (e.g., 32.16).)

Calculate the IRR for this project. (Do not round intermediate calculations. Enter your answer as a percentage rounded to 2 decimal places (e.g., 32.16).)

Required: Calculate the Time 0 cash flow for this project. (Do not round intermediate calculations. Enter a negative sign when necessary. Round your answer to the nearest whole number (e.g., 32).)

Explanation / Answer

Marketing serve is irrelevant for decision making. But we consider here as it is asked to calculate cash outflow at time 0.

= $135,000+ $650,000

= $785,000

The annual OCF for this project

Particulars

Amount

Sales

5,90,000

(-)Variable cost(20%)

118000

Contribution

4,72,000

(-)Fixed cost

1,94,000

(-) Depreciation

162500

EBIT

1,15,500

(-) Tax

34,650

EBT

80,850

(+) Depreciation

162500

Cash flow

2,43,350

                       = $650000/$243350

                       = 2.67 Years

NPV of the project

Figures in $

Year

Particulars

Amount

P.V Factor @ 12%

Total

0

Initial investment

-650000

1

-650000.00

1

Cash flow

243350

0.892857143

217276.79

2

Cash flow

243350

0.797193878

193997.13

3

Cash flow

243350

0.711780248

173211.72

4

Cash flow

243350

0.635518078

154653.32

NPV

89138.96

Internal rate of return (IRR) is a discount rate that makes the net present value (NPV) of all cash flows from a particular project equal to zero.

We have to find IRR by assuming different discount rate by Trial and error method

      Suppose discount rate is 18.3656%

NPV of the project

Figures in $

Year

Particulars

Amount

P.V Factor @ 18.3656%

Total

0

Initial investment

-650000

1

-650000.00

1

Cash flow

243350

0.844840055

205591.83

2

Cash flow

243350

0.713754718

173692.21

3

Cash flow

243350

0.603008575

146742.14

4

Cash flow

243350

0.509445798

123973.63

NPV

0.00

The annual OCF for this project

Particulars

Amount

Sales

5,90,000

(-)Variable cost(20%)

118000

Contribution

4,72,000

(-)Fixed cost

1,94,000

(-) Depreciation

162500

EBIT

1,15,500

(-) Tax

34,650

EBT

80,850

(+) Depreciation

162500

Cash flow

2,43,350