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Capital budgeting criteria A firm with a 13% WACC is evaluating two projects for

ID: 2649484 • Letter: C

Question

Capital budgeting criteria

A firm with a 13% WACC is evaluating two projects for this year's capital budget. After-tax cash flows, including depreciation, are as follows:

Calculate NPV for each project. Round your answers to the nearest cent.
Project A    $  
Project B    $  

Calculate IRR for each project. Round your answers to two decimal places.
Project A     %
Project B     %

Calculate MIRR for each project. Round your answers to two decimal places.
Project A     %
Project B     %

Calculate payback for each project. Round your answers to two decimal places.
Project A     years
Project B     years

Calculate discounted payback for each project. Round your answers to two decimal places.
Project A     years
Project B     years

Assuming the projects are independent, which one or ones would you recommend?
-Select-Only Project A would be accepted because NPV(A) > NPV(B).Only Project B would be accepted because NPV(B) > NPV(A).Both projects would be accepted since both of their NPV's are positive.Only Project A would be accepted because IRR(A) > IRR(B).Both projects would be rejected since both of their NPV's are negative.Item 11

If the projects are mutually exclusive, which would you recommend?
-Select-If the projects are mutually exclusive, the project with the highest positive NPV is chosen. Accept Project B.If the projects are mutually exclusive, the project with the highest positive IRR is chosen. Accept Project A.If the projects are mutually exclusive, the project with the highest positive MIRR is chosen. Accept Project A.If the projects are mutually exclusive, the project with the shortest Payback Period is chosen. Accept Project A.If the projects are mutually exclusive, the project with the highest positive IRR is chosen. Accept Project B.Item 12

Notice that the projects have the same cash flow timing pattern. Why is there a conflict between NPV and IRR?
-Select-The conflict between NPV and IRR is due to the fact that the cash flows are in the form of an annuity.The conflict between NPV and IRR is due to the difference in the timing of the cash flows.There is no conflict between NPV and IRR.The conflict between NPV and IRR occurs due to the difference in the size of the projects.The conflict between NPV and IRR is due to the relatively high discount rate.Item 13

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Explanation / Answer

Calculate NPV for each project. Round your answers to the nearest cent.

Project A

NPV = - Initial Investment + Annual Cash Flow*PVIFA(rate,nper)

NPV = - 15000 + 5000*PVIFA(13%,5)

NPV = -15000 + 5000*3.517231

NPV = $ 2586.16

Project B

NPV = - Initial Investment + Annual Cash Flow*PVIFA(rate,nper)

NPV = - 45000 + 14000*PVIFA(13%,5)

NPV = - 45000 + 14000*3.517231

NPV = $ 4241.24

Answer

Project A    $ 2586.16
Project B    $ 4241.24

Calculate IRR for each project. Round your answers to two decimal places.

Using Excel Formula

Project A

IRR = irr(values)

IRR = irr({-15000,5000,5000,5000,5000,5000})

IRR = 19.86%

Project B

IRR = irr(values)

IRR = irr({-45000,14000,14000,14000,14000,14000})

IRR = 16.80%

Answer


Project A    19.86 %
Project B 16.80 %

Calculate MIRR for each project. Round your answers to two decimal places.

Using Excel Formula

Project A

MIRR = mirr(values,finance rate, reinvestment rate)

MIRR = mirr({-15000,5000,5000,5000,5000,5000},13%,13%)

MIRR = 16.65%

Project B

MIRR = mirr(values,finance rate, reinvestment rate)

MIRR = mirr({-45000,14000,14000,14000,14000,14000},13%,13%)

MIRR = 15.05%

Answer

Project A 16.65 %
Project B 15.05 %

Calculate payback for each project. Round your answers to two decimal places.

Project A

Payback = Initial Investment/Annual Cash flow

Payback = 15000/5000

Payback = 3 years

Project B

Payback = Initial Investment/Annual Cash flow

Payback = 45000/14000

Payback = 3.21 years

Answer

Project A 3 years
Project B 3.21 years

Calculate discounted payback for each project. Round your answers to two decimal places.

Project A

Discounted Payback =4 + 127.64/2713.80

Discounted Payback =4.05 Years

Project B

Discounted Payback = 4 + 3357.40/7598.64

Discounted Payback = 4.44 years

Answer

Project A 4.05 years
Project B 4.44 years

Assuming the projects are independent, which one or ones would you recommend?

Both projects would be accepted since both of their NPV's are positive.

If the projects are mutually exclusive, which would you recommend?

If the projects are mutually exclusive, the project with the highest positive IRR is chosen. Accept Project A

Notice that the projects have the same cash flow timing pattern. Why is there a conflict between NPV and IRR?

The conflict between NPV and IRR occurs due to the difference in the size of the projects

Year Cash flow Present value Cumulative 0 -15000 -       15,000.00 -      15,000.00 1 5000            4,424.78 -      10,575.22 2 5000            3,915.73 -        6,659.49 3 5000            3,465.25 -        3,194.24 4 5000            3,066.59 -            127.64 5 5000            2,713.80           2,586.16
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