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4. Consider the following two mutually exclusive projects: Year Cash Flow (A) Ca

ID: 2804332 • Letter: 4

Question

4. Consider the following two mutually exclusive projects:

Year

Cash Flow (A)

Cash Flow (B)

0

–$

432,000

–$

43,500

1

40,500

21,100

2

65,500

12,600

3

82,500

22,100

4

547,000

18,900

  
The required return on these investments is 13 percent.

a. What is the payback period for each project? (Do not round intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.)

Payback period

Project A

Years

Project B

Years

Year

Cash Flow (A)

Cash Flow (B)

0

–$

432,000

–$

43,500

1

40,500

21,100

2

65,500

12,600

3

82,500

22,100

4

547,000

18,900

Explanation / Answer

A:

Payback period=Last period with a negative cumulative cash flow+(Absolute value of cumulative cash flows at that period/Cash flow after that period).

=3+(243500/547000)=3.45 years(Approx).

B:

Hence payback=2+(9800/22100)=2.44 years(Approx).

Year Cash flows Cumulative Cash flows 0 (432000) (432000) 1 40500 (391500) 2 65500 (326000 3 82500 (243500) 4 547000 303500
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