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11. A new project you are reviewing will generate an operating cash flow of $62,

ID: 2619755 • Letter: 1

Question

11. A new project you are reviewing will generate an operating cash flow of $62,000. The project will free up $47,900 in net working capital. Initially, $187,500 will be needed for fixed asset purchases. What is the total cash flow for this project at time zero?

-$84,900

-$62,000

-$139,600

-$77,600

-$125,500

12. The Stop Shoppe currently sells blue jeans and T-shirts. Management is considering adding fleece tops to its inventory to provide a cooler weather option. The tops would sell for $26 each with expected sales of 6,500 tops annually. By adding the fleece tops, management feels the firm will sell an additional 979 pairs of jeans at $16 a pair and 497 fewer T-shirts at $20 each. The variable cost per unit is $9 on the jeans, $11 on the T-shirts, and $19 on the fleece tops. The depreciation expense is $23,000 a year and the fixed costs are $42,000 annually. The tax rate is 38.6 percent. What is the project's operating cash flow?  

-$84,900

-$62,000

-$139,600

-$77,600

-$125,500

12. The Stop Shoppe currently sells blue jeans and T-shirts. Management is considering adding fleece tops to its inventory to provide a cooler weather option. The tops would sell for $26 each with expected sales of 6,500 tops annually. By adding the fleece tops, management feels the firm will sell an additional 979 pairs of jeans at $16 a pair and 497 fewer T-shirts at $20 each. The variable cost per unit is $9 on the jeans, $11 on the T-shirts, and $19 on the fleece tops. The depreciation expense is $23,000 a year and the fixed costs are $42,000 annually. The tax rate is 38.6 percent. What is the project's operating cash flow?  

Explanation / Answer

1) Cash flow at time zero = (-)Fixed asset purchases + Free working capital = (-)$187,500 + $47,900 = (-)$139,600

2)

Less: Tax @38.6%

Operating Cash Flow Sale of fleece tops (6500 x $26) $169,000 Add: Increased jeans sales (979 x $16) $15,664 Less: Reduced T-shirt sales (497 x $20) $9,940 Less: Variable cost of fleece tops (6500 x $19) $123,500 Less: Variable cost of additional jeans sales (979 x $9) $8,811 Add: Variable cost of reduced T-shirt sales (497 x $11) $5,467 Less: Depreciation $23,000 Less: Fixed Costs $42,000 Earnings before tax (-)$17,120

Less: Tax @38.6%

(-)$6,608.32 Net Income (-)$10,511.68 Add: Depreciation $23,000 Operating Cash Flow $12,488.32
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