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Oakmont Company has an opportunity to manufacture and sell a new product for a f

ID: 2590357 • Letter: O

Question

Oakmont Company has an opportunity to manufacture and sell a new product for a four-year period. The company's discount rate is 15%. After careful study, Oakmont estimated the following costs and revenues for the new product: Cost of equipment needed Working capital needed Overhaul of the equipment in two years Salvage value of the equipment in four years S 130,000 S 60,000 S 8,000 S 12,000 Annual revenues and costs: Sales revenues Variable expenses Fixed out-of-pocket operating costs S250,000 S120,000 S 70,000 When the project concludes in four years the working capital will be released for investment elsewhere within the company Click here to view Exhibit 13B-1 and Exhibit 13B-2, to determine the appropriate discount factor(s) using tables. Required: Calculate the net present value of this investment opportunity. (Round discount factor(s) to 3 decimal places.) t present value

Explanation / Answer

Present Value of Cash Outflow needed:

Cost of Equipment

$130,000

Add: Working Capital

$60,000

Total Cash Outflow needed in Year 0

$190,000

Annual Cash Inflow from Operation

Annual Sales Revenue

$250,000

Less: Variable Expenses

($120,000)

Less: Fixed out of pocket operating costs

($70,000)

Annual Cash Inflow

$60,000

Calculation of Net Present Value of this investment Opportunity

Year

Item

Cash Flow

PV factor @ 15%

Present Value of Cash Flow

(A)

(B)

(A*B)

0

Cash Outflow needed

($190,000)

1.000

-$190,000

1

Annual Cash Inflow

$60,000

0.870

$52,200

2

Annual Cash Inflow - Overhaul expense

$52,000

(60,000-8000)

0.757

$39,364

3

Annual Cash Inflow

$60,000

0.658

$39,480

4

Annual Cash Inflow + Salvage Value + Working Capital Released

$132,000

(60,000+60,000+12,000)

0.572

$75,504

Net Present Value

$16,548

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Cost of Equipment

$130,000

Add: Working Capital

$60,000

Total Cash Outflow needed in Year 0

$190,000