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2) Consider a three-year project with the following costs and benefits: First co

ID: 2797450 • Letter: 2

Question

2) Consider a three-year project with the following costs and benefits:

            First cost          = $5 million

            Annual cost      = $500,000 per year

            Benefit              = $2 million per year

            (a) Using a spreadsheet, determine the present worth of the annual costs and benefits at a discount rate of 5% per year, and compute the benefit/cost ratio.

            (b) Now do the following sensitivity analysis. Compute the benefit/cost ratio of the above project for all possible combinations of discount rate and annual cost, if the discount rate can be either 3% or 5% per year, and the annual cost can be $500,000, $700,000, or $1 million. Display your results in a table.

            (c) What do the results of part b say about the desirability of this project?

            (d) At a discount rate of 5% per year, if all three estimates of annual cost are equally likely, what is the expected benefit/cost ratio?

Explanation / Answer

(a) Initial Cost (First Cost) = $5,000,000

Project is not feasible

(b)

Discount Rate 3% and annual cost 500,000

One is solved, rest results are shown in table below:

(c) It is undesirable to take project since it has Cost Benefit Ratio less than 1 in all the senerios.

(d) If all scenerios have equal likelyhood, Annual cost = (500,000+700,000+1,000,000)/3 = 733,333

year Disc. Factor @ 5% p.a. cost Present Value of Cost Benefit Present Value of Benefit 0            1.0000     5,000,000.00    5,000,000.00                        -                             -   1            0.9524         500,000.00        476,190.48 2,000,000.00      1,904,761.90 2            0.9070         500,000.00        453,514.74 2,000,000.00      1,814,058.96 3            0.8638         500,000.00        431,918.80 2,000,000.00      1,727,675.20 Total    6,361,624.01      5,446,496.06 Benefit to Cost Ratio 0.86
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