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| eztomheducation.com/hm.tpx Exercise 11-2 Net Present Value Method [L011-2] of

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Question

| eztomheducation.com/hm.tpx Exercise 11-2 Net Present Value Method [L011-2] of Kunkel Company is considering the purchase of a $27,000 machine that would reduce The management value. The company's required rate of return is 12%. Click here to view Exhibit 11B-1 and Exhibit 11B-2, to determine the appropriate discount factor(s) using I life, it tables. Required: 1. Determine the net present value of the investment in the machine. Net present value 2. What is the difference between the total, undiscounted cash inflows and cash outflows over the entire life of the machine? (Any cash outflows should be indicated by a minus sign.) Total Cash Flows Item Cash Flow Years Annual cost savings Initial investment Net cash flow

Explanation / Answer

Initial investment $27000

Cash inflows $7000

Discount rate 12%

Useful life 5 years

PV of annuity of 12% for 5 years 3.60478

Total PV of cash flows $25233.46

Net present value = $25233.46 - $27000

= ($1766.54)

Item Cash flow Years Total cash flows

Annual cost savings $7000 5 $35000

Initial investment $27000 1 $27000

Net cash flow $8000.