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Garage, Inc., has identified the following two mutually exclusive projects: Year

ID: 2770313 • Letter: G

Question


Garage, Inc., has identified the following two mutually exclusive projects:

Year   Cash Flow (A)      Cash Flow (B)
0   –$   29,200         –$   29,200     
1      14,600            4,400     
2      12,500            9,900     
3      9,300            15,400     
4      5,200            17,000     
  
a-1  
What is the IRR for each of these projects? (Do not round intermediate calculations. Enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)
  
    IRR
Project A   %
Project B   %
  
a-2  
Using the IRR decision rule, which project should the company accept?
      
   
   Project A
   Project B

a-3   Is this decision necessarily correct?
      
   
   Yes
   No

b-1  
If the required return is 10 percent, what is the NPV for each of these projects? (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)
  
    NPV
Project A   $   
Project B   $   

b-2   Which project will the company choose if it applies the NPV decision rule?
      
   
   Project A
   Project B
  
c.  
At what discount rate would the company be indifferent between these two projects? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)
  
Discount rate   %

Explanation / Answer

Part a-1

To calculate IRR, we can use IRR function in excel

Year

CF A

CF B

0

-29200

-29200

1

14600

4400

2

12500

9900

3

9300

15400

4

5200

17000

IRR

19.02%

17.68%

Part a-2

Project A should be selected as it has higher IRR.

Part a-3

This is a mutually exclusive project which suggests to use NPV method. Decision taken based on IRR rule, is not necessarily correct.

Part b-1

To compute NPV, we need to compute present value of cash flows and add them.

Project A

Year

CF A

PV factor 10%

PV

0

-29200

1

-29200

1

14600

0.909090909

13272.73

2

12500

0.826446281

10330.58

3

9300

0.751314801

6987.228

4

5200

0.683013455

3551.67

NPV

4942.203

NPV= 4942.20.

Project B

Year

CF A

PV factor 10%

PV

0

-29200

1

-29200

1

4400

0.909090909

4000

2

9900

0.826446281

8181.818

3

15400

0.751314801

11570.25

4

17000

0.683013455

11611.23

NPV

6163.295

NPV of project B = 6163.30

b-2

Project B should be chosen as it has higher NPV.

Year

CF A

CF B

0

-29200

-29200

1

14600

4400

2

12500

9900

3

9300

15400

4

5200

17000

IRR

19.02%

17.68%