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A company is considering an iron ore extraction project which requires an initia

ID: 2486401 • Letter: A

Question

A company is considering an iron ore extraction project which requires an initial investment of $516,000 and will yield annual cash flows of $158,000for 4 years. Thecompany's hurdle rate is 9%. What is the NPV of the project?

Present value of annuity of$1.

8%

9%

10%

1

0.926

0.917

0.909

2

1.783

1.759

1.736

3

2.577

2.531

2.487

4

3.312

3.24

3.17

5

3.993

3.89

3.791

6

4.623

4.486

4.355

7

5.206

5.033

4.868

8

5.747

5.535

5.335

9

6.247

5.995

5.759

10

6.71

6.418

6.145

A. positive $103,200

B. negative $103,200

C. positive $4,080

D. negative $4,080

8%

9%

10%

1

0.926

0.917

0.909

2

1.783

1.759

1.736

3

2.577

2.531

2.487

4

3.312

3.24

3.17

5

3.993

3.89

3.791

6

4.623

4.486

4.355

7

5.206

5.033

4.868

8

5.747

5.535

5.335

9

6.247

5.995

5.759

10

6.71

6.418

6.145

Explanation / Answer

Answer : D. negative $4,080

=> future cash flow - initial outflow = 158000 * PVIFA(9% 4) i.e. 3.24 - 516000 = - 4080

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