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Crone Enterprises uses a word processing computer to handle its sales invoices.

ID: 2389969 • Letter: C

Question

Crone Enterprises uses a word processing computer to handle its sales invoices. Lately, business has been so good that it takes an extra 3 hours per night, plus every third Saturday, to keep up with the volume of sales invoices. Management is considering updating its computer with a faster model that would eliminate all of the overtime processing. If sold now, the current machine would have a salvage value of $5,950. If operated for the remainder of its useful life, the current machine would have zero salvage value. The new machine is expected to have zero salvage value after 5 years. Complete the analysis to determine if the current machine should be replaced

Explanation / Answer

Retain

Replace

NI increase(decrease)

Operating costs

124,750

97,600

27,150

New machine costs

0

21,100

(21,100)

Salvage value

0

5,950

5,950

Total

124,750

112,750

12,000

The current machine should be replaced.

Retain

Replace

NI increase(decrease)

Operating costs

124,750

97,600

27,150

New machine costs

0

21,100

(21,100)

Salvage value

0

5,950

5,950

Total

124,750

112,750

12,000

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