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Assala Corporation manufactures products for the construction market. The compan

ID: 2576616 • Letter: A

Question

Assala Corporation manufactures products for the construction market. The company is considering purchasing one of the following computerized laser models for cutting steel. Assala’s cost of capital is 12%. Its tax rate is 35%.

Model A

Model B

Cost of the machine

AED 500,000

AED 600,000

Life of machine

5 years

5 years

Salvage (resale) value – Year 5

AED 30,000

AED 40,000

Annual revenues

AED 140,000

AED 160,000

Annual operating expenses (including Depreciation)

AED 75,000

AED 85,000

Major repairs – year 3

AED 18,000

AED 20,000

Required 1.

With using the NPV, IRR and payback criteria, the company has asked you to analyze the two options and make some recommendations.

Model A

Model B

Cost of the machine

AED 500,000

AED 600,000

Life of machine

5 years

5 years

Salvage (resale) value – Year 5

AED 30,000

AED 40,000

Annual revenues

AED 140,000

AED 160,000

Annual operating expenses (including Depreciation)

AED 75,000

AED 85,000

Major repairs – year 3

AED 18,000

AED 20,000

Explanation / Answer

Present worth = Cashflow / ((1 + MARR) ^ number of period)

Net Present worth = Sum of the present worth of all the cashflows

IRR is the cost of capital at which the NPV is zero. It is computed through trial and error basis.

Year Cashflow Cost of Cap. PW NPW 0 -500000 12% -500000 -261479 1 65000 12% 58035.71 2 65000 12% 51817.6 IRR 3 47000 12% 33453.67 -11% 4 65000 12% 41308.68 5 95000 12% 53905.55 Year Cashflow Cost of Cap. PW NPW 0 -600000 12% -600000 -321180 1 75000 12% 66964.29 2 75000 12% 59789.54 IRR 3 55000 12% 39147.91 -12% 4 75000 12% 47663.86 5 115000 12% 65254.09
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