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Exercise 177 KSU Corp. is considering purchasing one of two new diagnostic machi

ID: 2525920 • Letter: E

Question

Exercise 177 KSU Corp. is considering purchasing one of two new diagnostic machines. Either machine would make it possible for the company to bid on jobs that it currently isn't equipped to do. Estimates regarding each machine are provided below Machine A $106,000 8 years Machine B $175,000 8 years Original cost Estimated life Salvage value Estlmated annual cash Inflows Estimated annual cash outflows -0 $30,000 $45,000 $10,000 $15,000 Calculate the net present value and profitability index o each machine. Assume a 9% discount rate. For calculation purposes, use 5 decimal places as displayed in the factor table provided and net present value to the nearest whole dollar, e.g. 5,275 and profitability index to 2 decimal places, e.g. 15.25.) Machine A Machine B Net present value , Profitability index Which machine should be purchased? Click if you would like to Show Work for this question: Qpan Show Work SHOW SOLUTION LINK TO TEXT LINK TO TEXT 12:12 AM 1/19/2018 search

Explanation / Answer

Answer:

Machine-A

Machine-B

NPV

$4,696

($8,956)

Profitabelity .Index

$1.04

$0.95

Machine -A Should be purchase

Because it gives positive NPV and Higher profitability index

Working notes for the above answer is as under

Machine-A

Initial Investment

$106,000

Chart Values are Based on:

i =

9%

Year

Cash Inflow

x

PV Factor

=

Present Value

1

20000

0.9174

=

18348

2

20000

0.8417

=

16834

3

20000

0.7722

=

15444

4

20000

0.7084

=

14168

5

20000

0.6499

12998

6

20000

0.5963

11926

7

20000

0.547

10940

8

20000

0.5019

=

10038

Total

110696

Less:Initial Investment

($106,000)

NPV

$4,696

Cash flow for machien A

=30,000-10,000

=20,000

Machine -B

Initial Investment

$175,000

Year

Cash Inflow

x

PV Factor

=

Present Value

1

30000

0.9174

=

27522

2

30000

0.8417

=

25251

3

30000

0.7722

=

23166

4

30000

0.7084

=

21252

5

30000

0.6499

19497

6

30000

0.5963

17889

7

30000

0.547

16410

8

30000

0.5019

=

15057

Total

166044

Cash flow for machien B

=45,000-15,000

=30,000

__________________

2

Numerator

/

Denominator

=

Profitabelity
Index

Machine-A

110696

/

$106,000

=

$1.04

Machine-B

166044

/

$175,000

=

$0.95

Machine-A

Machine-B

NPV

$4,696

($8,956)

Profitabelity .Index

$1.04

$0.95

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