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Questions 9 and 10 refer to the following information: Concepts X Company is con

ID: 2509817 • Letter: Q

Question

Questions 9 and 10 refer to the following information: Concepts X Company is considering replacing one of its machines machine are $66,000 per year, will cost S costs with the currest will last t will not be in onder to save operating10 which tre expected to be 538,310 peryea only $5,000o. wil also last ng It can be sold foe $1,500. The current 00our years ags, but its current disposal value is [8pt]9, Assuming a discount rate of 7%, what in the incremental net present Sam value of replacing the currest machine rd' for six more years, 2) the salvage value of the new equipment, whst is the approximate Internal rate of 8 pt 10. Assume the following two chsngns: 1) both machlnes will lant e after six years will be zero. If X Company replaces the eureat return? unity College. The college has deckded not to rest vending Middleto and promises to bay them back in our 0,0e snack operation is $0.11(X)67,600, wbere X is the nusraber B, but it in each of the next Soue years. X Company is willitg to purchase the machines back ins four yeans for $3,500 00 FO 008 1] Reconsider the lecture example regarding Middletown mnchines but instead to bay them. X Company wit sell machines to Comm rs. Assume that Middletown's annual profit equation Middlete of snack items sold. Middletown expects to Assuming Middletown wants a 7% return on this investment, what is 11. AO $42754 BO 6,6 cO 75, DO $100,584 with the most they can pay for the vending machinest O$133,777 FO S177,923 Present Value of $1.00 0917 0.621 0593 O 0.651 Present Value of an Annuity of $1.00 90 690 3.890 3.791 3.696 3.605 6.582 6.380 5.206 5033 968

Explanation / Answer

Solution:

Part -9

Calculation of Net Cash Outflow required for New Machine

$$

Cost of New Machine

$155,000

Less: Expected Sales Proceeds from Old Machine

($5,000)

Total Cash outflow required

$150,000

Annual Saving in Operating Cost = Operating Cost with current machine $66,000 – Expected Operating cost with new machine $38,310 = $27,690

Calculation of Incremental Net Present Value

Years

0

1

2

3

4

5

Net Cash Outflow required for new machine

($150,000)

Annual Saving in Operating Cost (Cash Inflow)

$27,690

$27,690

$27,690

$27,690

$27,690

Salvage Value of new machine

$1,500

Net Cash Flow

($150,000)

$27,690

$27,690

$27,690

$27,690

$29,190

Discount Factor @ 7%

1

0.935

0.873

0.816

0.763

0.713

Present Value

($150,000)

$25,890

$24,173

$22,595

$21,127

$20,812

Incremental Net Present Value

($35,402)

The correct answer is A. -$35,402

Part 10 ---

IRR is the discounting rate at which Present Value of Net Cash Outflow will be equals to Present Value of Net Cash Inflow. In other words the Net Present Value is zero at IRR. It can be calculated by using trial and error method.

At 0.03 the net Present value is equals to 0

Years

0

1

2

3

4

5

6

Net Cash Outflow required for new machine

($150,000)

Annual Saving in Operating Cost (Cash Inflow)

$27,690

$27,690

$27,690

$27,690

$27,690

$27,690

Net Cash Flow

($150,000)

$27,690

$27,690

$27,690

$27,690

$27,690

$27,690

Discount Factor @ 3%

1

0.971

0.943

0.915

0.888

0.863

0.837

Present Value

($150,000)

$26,887

$26,112

$25,336

$24,589

$23,896

$23,177

Incremental Net Present Value

($3)

Hence, the IRR is 0.03 or 3%

The correct option is A. 0.03

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$$

Cost of New Machine

$155,000

Less: Expected Sales Proceeds from Old Machine

($5,000)

Total Cash outflow required

$150,000