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Vandalay Industries is considering the purchase of a new machine for the product

ID: 2774450 • Letter: V

Question

Vandalay Industries is considering the purchase of a new machine for the production of latex. Machine A costs $3,102,000 and will last for six years. Variable costs are 40 percent of sales, and fixed costs are $245,000 per year. Machine B costs $5,310,000 and will last for nine years. Variable costs for this machine are 35 percent and fixed costs are $180,000 per year. The sales for each machine will be $11.1 million per year. The required return is 11 percent and the tax rate is 30 percent. Both machines will be depreciated on a straight-line basis. The company plans to replace the machine when it wears out on a perpetual basis.

Calculate the NPV for each machine. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations and round your answers to 2 decimal places. (e.g., 32.16))

Calculate the EAC for each machine. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations and round your answers to 2 decimal places. (e.g., 32.16))

Vandalay Industries is considering the purchase of a new machine for the production of latex. Machine A costs $3,102,000 and will last for six years. Variable costs are 40 percent of sales, and fixed costs are $245,000 per year. Machine B costs $5,310,000 and will last for nine years. Variable costs for this machine are 35 percent and fixed costs are $180,000 per year. The sales for each machine will be $11.1 million per year. The required return is 11 percent and the tax rate is 30 percent. Both machines will be depreciated on a straight-line basis. The company plans to replace the machine when it wears out on a perpetual basis.

Explanation / Answer

NPV for each Machines:

EAV for Each Machines

Machine-A Machine-B Cost a            31,02,000            53,10,000 Life 6 Years 9 Years Varible cost b 40 % of sales 35% of sales Fixed Cost c               2,45,000               1,80,000 Sales 11.1 million 11.1 million Sales d         1,11,00,000         1,11,00,000 Ke e                       0.11                       0.11 Tax rate f                       0.30                       0.30 Depreciation SLM SLM Amount g               5,17,000               5,90,000 Sales d         1,11,00,000         1,11,00,000 Variable Cost h=d*40%            44,40,000            38,85,000 Contribution i=d-h            66,60,000            72,15,000 Fixed Cost: Fixed cost j               2,45,000               1,80,000 Depreciation k               5,17,000               5,90,000 Net Profit Before tax l=i-j-k            58,98,000            64,45,000 Tax @ 30% f            17,69,400            19,33,500 Net Profit after Tax m=l-f            41,28,600            45,11,500 Depreciation k               5,17,000               5,90,000 Actual Cash Inflow n=m+k            46,45,600            51,01,500 Cumulative Present value factor @ 11%                     4.231                     5.538 Total Cash Inflow o         1,96,55,534         2,82,52,107 Initial Cash Flow a            31,02,000            53,10,000 NPV p=o-a         1,65,53,534         2,29,42,107