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Gold Creek Mining Company has two competing proposals: a processing mill and an

ID: 2493936 • Letter: G

Question

Gold Creek Mining Company has two competing proposals: a processing mill and an electric shovel. Both pieces of equipment have an initial investment of $543,247. The net cash flows estimated for the two proposals are as follows: The estimated residual value of the processing mill at the end of Year 4 is $230,000. Determine which equipment should be favored, comparing the net present values of the two proposals and assuming a minimum rate of return of 15%. Use the present value table appearing above. Present value of net cash flow total Less amount to be invested Net present value Which project should be favored?

Explanation / Answer

Calculation of Net Present Value (NPV) of Processing Mill:

Year                Net Cash Flow            Discount factor@15%                        PV of Cash flows

1                      $186,000                     0.870                                       161,820

2                      166,000                     0.756                                       125,496

3                      166,000                     0.658                                       109,228

4                      132,000                     0.572                                       75,504

4                      (230,000)                   0.572                                       (131,560)

5                      100,000                     0.497                                       49,700

6                          84,000                     0.432                                       36,288

7                          73,000                     0.376                                       27,448

8                          73,000                     0.327                                       23,871

                                                                                                -----------------------------

Present value of Cash inflows                                                                  477,795

Less: Present value of cash outflows ($543,247 230,000)                         313,247

                                                                                                 -----------------------------

Net Present Value                                                                             $164,548

Calculation of Net Present Value (NPV) of Electric Shovel:

Year                Net Cash Flow            Discount factor@15%                PV of Cash flows

1                      $233,000                     0.870                                       202,710

2                      216,000                     0.756                                       163,296

3                      199,000                     0.658                                       130,942

4                      205,000                     0.572                                       117,260

                                                                                                -----------------------------

Present value of Cash inflows                                                            614,208

Less: Present value of cash outflows                                                    543,247

                                                                                                -----------------------------

Net Present Value                                                                              $70,961

Since Processing Mill generates more NPV then Elecric Shovel, Processing mill is to be selected

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