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Dahlia Enterprises needs someone to supply it with 120,000 cartons of machine sc

ID: 2777402 • Letter: D

Question

Dahlia Enterprises needs someone to supply it with 120,000 cartons of machine screws per year to support its manufacturing needs over the next five years, and you’ve decided to bid on the contract. It will cost you $870,000 to install the equipment necessary to start production; you’ll depreciate this cost straight-line to zero over the project’s life. You estimate that in five years, this equipment can be salvaged for $70,000. Your fixed production costs will be $325,000 per year, and your variable production costs should be $10.30 per carton. You also need an initial investment in net working capital of $75,000. If your tax rate is 35 percent and you require a 12 percent return on your investment, what bid price should you submit? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 3

Explanation / Answer

At a price of $ 15.45 the project breaks even. Any price above this will be profitable. Given that bidder needs a return on investment of 12%, they can submit their bid at $ 17.30

working

No of Cartons required = 120,000 per annum

Period of Contract = 5 Years

Cost of Equipment = $ 870,000

Salvage Value after 5 years = $ 70,000

Initial Investment in networking capital = $ 75000

Required rate of Return = 12% or 0.12

Let A be the free cash inflows required to make NPV equals Zero (that is the project breaks-even)

-$ 870,000 - $ 75000 + A * [(1-(1/(1+r)^n)/r] + $ 70000/(1+r)^n = 0

A * [(1-(1/(1.12)^5)/0.12] + $ 70000/(1.12)^5 = $ 945000

A *[(1-(1/(1.7623417)/0.12] + $ 70000/1.7623417 = $ 945000

A * [(1-0.56743)/0.12] + $ 39719.88 = $ 945000

A * (0.43257/0.12) = $ 945000 - $ 39719.88

3.60475 * A = $ 905280.12

A = $ 905280.12/3.60475 = $ 251,135.34

A is the free Cash Flow required to make the project break-even

free Cash Flow = Income after Tax + Depreciation & Amortization

Let x be the sales price per Carton

Sales

120000 * x

120000*x

Variable Production Costs

120000 * 10.30

1,236,000

Fixed Production Costs

325,000

Depreciation

870000/5

174,000

Pre-tax cash flows

120000*x – 1,735,000

After Tax Cash flows

Tax rate = 35%

(120000*x – 1,735,000)*(1-0.35)

Free Cash Flows

(120000*x – 1,735,000)*0.65+174000

$ 251,135.34 = (120000*x – 1,735,000)*0.65+174000

$ 251,135.34 - $174,000 = 78000 * x – $ 1,127,750

78000 * x = $ 251,135.34 - $174,000 + $ 1,127,750

78000 * x = $ 1,204,885.34

x = $1,204,885.34 / 78,000 = $ 15.4472or $ 15.45 ( rounded off)

bid price at 12% required rate of return = $ 15.45 * 1.12 = $ 17.304 or $ 17.30 (rounded off)

Sales

120000 * x

120000*x

Variable Production Costs

120000 * 10.30

1,236,000

Fixed Production Costs

325,000

Depreciation

870000/5

174,000

Pre-tax cash flows

120000*x – 1,735,000

After Tax Cash flows

Tax rate = 35%

(120000*x – 1,735,000)*(1-0.35)

Free Cash Flows

(120000*x – 1,735,000)*0.65+174000