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Exercise 24-5 Eisler Corporation is involved in the business of injection moldin

ID: 2422886 • Letter: E

Question

Exercise 24-5 Eisler Corporation is involved in the business of injection molding of plastics. It is considering the purchase of a new computer-aided design and manufacturing machine for $442,400. The company believes that with this new machine it will improve productivity and increase quality, resulting in an increase in net annual cash flows of $116,898 for the next 6 years. Management requires a 10% rate of return on all new investments. Click here to view the factor table. (For calculation purposes, use 5 decimal places as displayed in the factor table provided.) Calculate the internal rate of return on this new machine. (Round answer to 0 decimal places, e.g. 10.) Internal rate of return % Should the investment be accepted? The investment shouldshould not be accepted.

Exercise 24-8

Pierre’s Hair Salon is considering opening a new location in French Lick, California. The cost of building a new salon is $265,600. A new salon will normally generate annual revenues of $59,171, with annual expenses (including depreciation) of $40,300. At the end of 15 years the salon will have a salvage value of $77,500.

Calculate the annual rate of return on the project. (Round answer to 0 decimal places, e.g. 125.)

Exercise 24-10

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Annual rate of return

%

Exercise 24-10

Vilas Company is considering a capital investment of $191,800 in additional productive facilities. The new machinery is expected to have a useful life of 5 years with no salvage value. Depreciation is by the straight-line method. During the life of the investment, annual net income and net annual cash flows are expected to be $12,270 and $49,490, respectively. Vilas has a 12% cost of capital rate, which is the required rate of return on the investment.

Click here to view the factor table.

(For calculation purposes, use 5 decimal places as displayed in the factor table provided.)

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Compute the cash payback period. (Round answer to 1 decimal place, e.g. 10.5.)
Cash payback period years

Compute the annual rate of return on the proposed capital expenditure. (Round answer to 1 decimal place, e.g. 20.5.)
Annual rate of return %

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Using the discounted cash flow technique, compute the net present value. (If the net present value is negative, use either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answer for present value to 0 decimal places, e.g. 125.)
Net present value

Explanation / Answer

1

Calculation of internal rate of return on the new machine:

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

Year 6

Cost of New Machine

$ (442,400)

Increase in net annual cash flows

$ 116,898

$ 116,898

$ 116,898

$ 116,898

$ 116,898

$ 116,898

Net Cash Flows

$ (442,400)

$ 116,898

$ 116,898

$ 116,898

$ 116,898

$ 116,898

$ 116,898

IRR (Using IRR Excel formula)

15%

2

Evaluation of Investment:

IRR of the investment

15%

Required rate

10%

Since the required rate is less than the IRR, the investment should be accepted

1

Calculation of internal rate of return on the new machine:

Year 0

Year 1

Year 2

Year 3

Year 4

Year 5

Year 6

Cost of New Machine

$ (442,400)

Increase in net annual cash flows

$ 116,898

$ 116,898

$ 116,898

$ 116,898

$ 116,898

$ 116,898

Net Cash Flows

$ (442,400)

$ 116,898

$ 116,898

$ 116,898

$ 116,898

$ 116,898

$ 116,898

IRR (Using IRR Excel formula)

15%

2

Evaluation of Investment:

IRR of the investment

15%

Required rate

10%

Since the required rate is less than the IRR, the investment should be accepted