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RACK Brief Exercise 24-6 Quillen Company is performing a post-audit of a project

ID: 2432606 • Letter: R

Question

RACK Brief Exercise 24-6 Quillen Company is performing a post-audit of a project completed one result in net annusl cash flows of $46,300 per year Now that the investment has been i year ago. The initial estimates were that the project would cost $241,565, would have a useful life of 9 years, nero salvage value, and would n operation for 1 year, revised figures indicate that it actually cost $250,859, ill have a total usetul Iife of 11 years, either a negative sign preceding the number eg 45 or Evaluate the success of the project. Assume a discount rate of 11% (" the net present value s negatives use present value answers to o decimal places, e.g. 125. For cakculation parentheses eg (45). Rownd purposes, use S decinmal places as displayed in the factor table provided.) Oniginal estimate net present value The project by accessing this Question Assistance, you will learn while you eam points based on the Point Potential Policy set by your instructor Question Attemptse Unlimited SAVE FOR LAns

Explanation / Answer

Calculating Net Present Value as per Original Plan

Project Cost = $241,565

Net annual cash flow per year = $46,300

Useful Life = 9 years

Discount Rate = 11%

Present Value Annuity Factor (9 years) = 5.5370

Present Value of cash flows for 9 years = $46,300 X 5.5370

= $256,363

Net Present Value = Total Cash Inflows - Cash Outflow

= $256,363 - $241,565

= $14,798

Calculating Net Present Value as per Revised Plan

Project Cost = $250,859

Net annual cash flow per year = $39,700

Useful Life = 11 years

Discount Rate = 11%

Present Value Annuity Factor (11 years) = 6.2065

Present Value of cash flows for 11 years = $39,700 X 6.2065

= $246,398

Net Present Value = Total Cash Inflows - Cash Outflow

= $246,398 - $250,859

= ($4,461)