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S A Tool Maker Shop must borrow $20,000 to purchase an equipment the local bank

ID: 2600146 • Letter: S

Question

S A Tool Maker Shop must borrow $20,000 to purchase an equipment the local bank has offered the following choice of payment Plans, each determined by using an interest rate of 12%. If the Shop's minimum attractive rate of return (MAR) is 15%. which plan should he choose? Expiain in desal your setap Formula, Calculation, and recommendation. Plan A: $ 5010 per year for 5 years Plan B: $2956 per year for 4 years plus $15,000 at end of 5 years Plan C: Nothing for 2 years, then $9048 per year for 3 years

Explanation / Answer

Plan which has lower present value will be selected. Each paln is valued at rate of 15%   Present Value of Plan A: Present Value = Annual Value x Cumulative discount fator = $                     5,010 x      3.3522 = $                  16,794 Working: Cumulative discount factor = (1-(1+i)^-n)/i Where, = (1-(1+0.15)^-5)/0.15 i =           0.15 =      3.3522 n = 5 Present Value of Plan B: Year Cash flow Discount factor Present Value 1 $               2,956                    0.8696 $                     2,570 2 $               2,956                    0.7561 $                     2,235 3 $               2,956                    0.6575 $                     1,944 4 $               2,956                    0.5718 $                     1,690 5 $             15,000                    0.4972 $                     7,458 Present value $                  15,897 Present Value of Plan C: Year Cash flow Discount factor Present Value 1 0                    0.8696 0 2 0                    0.7561 0 3 $               9,048                    0.6575 $                     5,949 4 $               9,048                    0.5718 $                     5,173 5 $               9,048                    0.4972 $                     4,498 Present value $                  15,621 Now, Net Present Value Plan A $             16,794 Plan B $             15,897 Plan C $             15,621 Decision: Plan C has lower present value .So, Plan C is beneficial and he should choose Plan C