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2- You are considering buying one of three pieces of equipment, “J”, “K”, or “L”

ID: 444614 • Letter: 2

Question

2- You are considering buying one of three pieces of equipment, “J”, “K”, or “L”. Their cash flows are summarized in the following table along with a typical cash flow diagram below.

Use the incremental rate of return to recommend the alternative that provides the best incremental rate of return. The MARR is 6% per year.

Cash Flow

“J”

“K”

“L”

First Cost ($)

Annual Operating Cost ($/year)

Annual Revenue ($/year)

Salvage Value

Life (years)

$4,000

$1,700

$2520.90

$0

7

$2,000

$1,200

$1584.14

$0

7

$2,800

$1,800

$2413.52

$0

7

Cash Flow

“J”

“K”

“L”

First Cost ($)

Annual Operating Cost ($/year)

Annual Revenue ($/year)

Salvage Value

Life (years)

$4,000

$1,700

$2520.90

$0

7

$2,000

$1,200

$1584.14

$0

7

$2,800

$1,800

$2413.52

$0

7

Explanation / Answer

Arrange the alternatives by increasing first cost.

As these are costs so there is no need to go for do nothing or DN comparison. since i value is not calculated.

In excel use formula for IRR=irr(d6:d13)

for equipment J IRR<MARR HENCE REJECTED

for equipment L IRR>MARR hence it is accepted.

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