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Rosenholm Corporation uses a discount rate of 18% in its capital budgeting. Part

ID: 2501249 • Letter: R

Question

Rosenholm Corporation uses a discount rate of 18% in its capital budgeting. Partial analysis of an investment in automated equipment with a useful life of 5 years has thus far yielded a net present value of $329,400. This analysis did not include any estimates of the intangible benefits of automating this process nor did it include any estimate of the salvage value of the equipment. (Ignore income taxes.)

Ignoring any salvage value, how large would the additional cash flow per year from the intangible benefits have to be to make the investment in the automated equipment financially attractive? (Round discount factor(s) to 3 decimal places and final answer to the nearest dollar amount. Enter all your answer as positive value. Omit the "$" sign in your response.)



Ignoring any cash flows from intangible benefits, how large would the salvage value of the automated equipment have to be to make the investment in the automated equipment financially attractive? (Round discount factor(s) to 3 decimal places and final answer to the nearest dollar amount. Enter all your answer as positive value. Omit the "$" sign in your response.)


Required: a.

Ignoring any salvage value, how large would the additional cash flow per year from the intangible benefits have to be to make the investment in the automated equipment financially attractive? (Round discount factor(s) to 3 decimal places and final answer to the nearest dollar amount. Enter all your answer as positive value. Omit the "$" sign in your response.)

Explanation / Answer

a)

Value of investment = Annual benefit*PV Factor at 18% for 5 years

$329,400 = Annual benefit *3.127171021 (See working note)

Annual benefit = $329,400/3.12717021

= $105,334.82

Working note:

b)

Value of investment = Salvage value * PV Factor at 18% in 5th year

$329,400 = Salvage value * 0.437109216 (See working note)

Salvage value = $329,400/0.437109216

= $753,587

Working note:

Year PV Factor at 18%(1/1.18=) 0 1 1 0.847457627 2 0.71818443 3 0.608630873 4 0.515788875 5 0.437109216 Total PV factor 3.127171021