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12. Paige Company is contemplating the acquisition of a machine that costs $54,0

ID: 2535698 • Letter: 1

Question

12.  

Paige Company is contemplating the acquisition of a machine that costs $54,000 and promises to reduce annual cash operating costs by $10,000 over each of the next 6 years. Which of the following is a proper way to evaluate this investment if the company desires a 12% return on all investments? (Round PV factors to 3 decimal places.)

Multiple Choice

$54,000 vs. $10,000 × 6.

$54,000 vs. $60,000 × 4.111.

$54,000 vs. $60,000 × 0.507.

$54,000 × 0.893 vs. $10,000 × 4.111.

$54,000 vs. $10,000 × 4.111.

13.  

A machine costs $27,000; it is expected to generate annual cash revenues of $9,000 and annual cash expenses of $3,000 for 6 years. The required rate of return is 14%. The net present value of this machine would be closest to (Round PV factors to 3 decimal places.):

Multiple Choice

$23,334.

$35,001.

$(3,666).

$0.

$(8,001).

15.

Hightower Company plans to incur $440,000 of salaries expense if a capital project is implemented. Assuming a 40% tax rate, the salaries should be reflected in the analysis by a:

Multiple Choice

$264,000 inflow.

$440,000 outflow.

$264,000 outflow.

$176,000 outflow.

$176,000 inflow.

17.  

Crossword Company is studying a capital project that will produce $700,000 of added sales revenue, $500,000 of additional cash operating expenses, and $60,000 of depreciation. Assuming a 30% income tax rate, the company's after-tax cash inflow (outflow) is:

Multiple Choice

$98,000.

$138,000.

$158,000.

$198,000.

None of these.

18.   

Julio Company purchased a $450,000 machine that has a 6-year life and no salvage value. The company uses straight-line depreciation on all asset acquisitions and is subject to a 30% tax rate. The proper cash flow to show in a discounted-cash-flow analysis as occurring at time 0 would be:

Multiple Choice

$(450,000).

$(315,000).

$(52,500).

$22,500.

$75,000.

Explanation / Answer

Q12. Answer is $ 54000 vs $10000*4.111 Explanation: Decisison is based on comparision between Outflow of 54000 Vs Inflow($10000* Annuity factor for 6 years) 10000*4.111 Q13. Answer is $ (3666) Explanation: Nnet annual inflow(9000-3000) 6000 Annuity factor for 6 years 3.8889 Present value of inflows 23333.4 Less: Initial investment 27000 Net present value -3666.6 Q15. Answer is $264000 outflow Explanation: Salaries expxense 440000 Less: tax benefit @40% 176000 Nnet salaries outlfow 264000 Q17. Answer is $ 158000 Explanation: Annual sales 700000 Less: Expense 500000 Less: Depreciation 60000 Net inccome 140000 Less: Tax 42000 Net income after tax 98000 Add: Depreciation 60000 Annual cahs inflwos 158000 Q18. Answer is $ (450,000)