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Dark Skies Observatory is considering several options to purchase a new deep spa

ID: 2774543 • Letter: D

Question

Dark Skies Observatory is considering several options to purchase a new deep space telescope. Revenue would be generated from the telescope by selling “time and use” slots to various researchers around the world. Four possible telescopes have been identified in addition to the possibility of not buying a telescope if none are financially attractive. The table below details the characteristics of each telescope. An internal rate of return analysis is to be performed.

T1

T2

T3

T4

Useful Life

10 years

10 years

10 years

10 years

First Cost

$600,000

$800,000

$470,000

$540,000

Salvage Value

$70,000

$130,000

$65,000

$200,000

Annual Revenue

$400,000

$600,000

$260,000

$320,000

Annual Expense

$130,000

$270,000

$70,000

$120,000

(a) Determine the preferred telescope if MARR is 25%/yr.

(b) Determine the preferred telescope if MARR is 42%/yr.

T1

T2

T3

T4

Useful Life

10 years

10 years

10 years

10 years

First Cost

$600,000

$800,000

$470,000

$540,000

Salvage Value

$70,000

$130,000

$65,000

$200,000

Annual Revenue

$400,000

$600,000

$260,000

$320,000

Annual Expense

$130,000

$270,000

$70,000

$120,000

Explanation / Answer

(a) Determine the preferred telescope if MARR is 25%/yr.

All telescope are prefered if MARR is 25% since IRR of all telescope is greater than 25%

Note : if we are to select one of telescope in it than T1 is most prefered among them

(b) Determine the preferred telescope if MARR is 42%/yr.

T1 is  the preferred telescope if MARR is 42%/yr as its IRR is greater than 42%

Working

T1 T2 T3 T4 Useful Life 10 years 10 years 10 years 10 years First Cost                      600,000                      800,000                      470,000                      540,000 Salvage Value                        70,000                      130,000                        65,000                      200,000 Annual Revenue                      400,000                      600,000                      260,000                      320,000 Annual Expense                      130,000                      270,000                        70,000                      120,000 Annual Cash Flow                      270,000                      330,000                      190,000                      200,000 IRR 43.96% 40.05% 39.14% 35.94%