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Dog Up! Franks is looking at a new sausage system with an installed cost of $515

ID: 2774449 • Letter: D

Question

Dog Up! Franks is looking at a new sausage system with an installed cost of $515,000. This cost will be depreciated straight-line to zero over the project’s five-year life, at the end of which the sausage system can be scrapped for $77,000. The sausage system will save the firm $195,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $36,000. If the tax rate is 35 percent and the discount rate is 9 percent, what is the NPV of this project?

Dog Up! Franks is looking at a new sausage system with an installed cost of $515,000. This cost will be depreciated straight-line to zero over the project’s five-year life, at the end of which the sausage system can be scrapped for $77,000. The sausage system will save the firm $195,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $36,000. If the tax rate is 35 percent and the discount rate is 9 percent, what is the NPV of this project?

Explanation / Answer

Particulars Year Cash Flow PVF PV Initial Investment 0 515000 1 515000 Working Capital 0 36000 1 36000 Present Value of Cash Outflows 551000 Tax Saving on Depreciation 1 to 5 36050 3.8897        1,40,224 Savings in operating cost ( net of tax) 1 to 5 126750 3.8897        4,93,019 Working Capital 5 36000 0.6499            23,396 Fixed asset scraped 5 50050 0.6499            32,527 Present value of cash inflows        6,89,167 Net Present Value        1,38,167

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