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Mulheim Corporation is deciding whether to automate one phase of its production

ID: 2477655 • Letter: M

Question

Mulheim Corporation is deciding whether to automate one phase of its production process. The equipment has a 6-year life and will cost $410,000. Projected net cash inflows from the equipment are as follows.

Year 1

$120,000

Year 2

$100,000

Year 3

$110,000

Year 4

$100,000

Year 5

$95,000

Year 6

$90,000


Mulheim Corporation's hurdle rate is 12%. Assume the residual value is zero.

What is the net present value of the equipment?

Year 1

$120,000

Year 2

$100,000

Year 3

$110,000

Year 4

$100,000

Year 5

$95,000

Year 6

$90,000

Explanation / Answer

Computation of NPV

Year

CashFlow

PV Factor@ 12%

PV

0

          (410,000)

1.0000

                (410,000.00)

1

             120,000

0.8929

                  107,142.86

2

             100,000

0.7972

                    79,719.39

3

             110,000

0.7118

                    78,295.83

4

             100,000

0.6355

                    63,551.81

5

               95,000

0.5674

                    53,905.55

6

               90,000

0.5066

                    45,596.80

NPV

                    18,212.23

Computation of NPV

Year

CashFlow

PV Factor@ 12%

PV

0

          (410,000)

1.0000

                (410,000.00)

1

             120,000

0.8929

                  107,142.86

2

             100,000

0.7972

                    79,719.39

3

             110,000

0.7118

                    78,295.83

4

             100,000

0.6355

                    63,551.81

5

               95,000

0.5674

                    53,905.55

6

               90,000

0.5066

                    45,596.80

NPV

                    18,212.23

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