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Year A B 0 -75,000 -75,000 1 40,000 10,000 2 27,000 152,000 3 20,000 67,967 a. W

ID: 2652113 • Letter: Y

Question

Year A B 0 -75,000 -75,000 1 40,000 10,000 2 27,000 152,000 3 20,000 67,967 a. Which project would you select if you used the dicounted pay back method using an 8% discount? Why/ b. What is the net present value (NPV) at 8% and internal rate of return (IRR) methods of both projects? Which would you recommend and why Year A B 0 -75,000 -75,000 1 40,000 10,000 2 27,000 152,000 3 20,000 67,967 a. Which project would you select if you used the dicounted pay back method using an 8% discount? Why/ b. What is the net present value (NPV) at 8% and internal rate of return (IRR) methods of both projects? Which would you recommend and why

Explanation / Answer

Discounted payback period = 2+ (14814.62/15876.60)

                                          = 2+ .93

                                          = 2.93 years

Project B

discounted payback period = 1 + (65740.74/130315.5)

                                       = 1+ .50

                                       = 1.50 years

On the basis of discounted payback period project B is recommended.

b)NPV= Present value of net cash flow - Initial investment

NPV of project A= $ 1,061.98 [from Table 1]

NPV of project B= $ 118,529.16 [From table 2]

IRR:We will select two rate which give present value one above Initial investment and one below it

IRR = LDR +[(Present value@LDR-Initial investment)(HDR-LDR)/(Present value at LDR-Present value at HDR)]

project A=

At 8% =Present value of cash flow-=76061.98

At 10 % present value = 73703.98

IRR= 8 % +[(76061.98-75000)(10%-8%)/(76061.98-73703.98)]

       = 8% + [( 1061.98*2)/2358]

        = 8% + [2123.98 /2358]

       = 8% + .9%

      = 8.9 %

IRR of project B=

Present value @ 8% =193529.16

Present value @70% = 72311.62

IRR =8% +[(193529.16-75000)(70-8)/(193529.16-72311.62)]

       = 8% + [(118529.16*62)/121217.54]

     = 8% + [7348807.92/121217.54]

    8% +60.62

      =68.62%

So on the basis of NPV and IRR project B is recommended as it has higher NPV and IRR than project A.

**I believe , there is mistake in this question in project B year 2 cash flow -152000 (I think it should be15200)

still I have provided solution by taking 152000.

Year cash flow present value @8% Discounted cash flow cummulative discounted cash flow 0 (75000) 1 (75000) (75000) 1 40000 .92593 37037.2 (37962.80) 2 27000 .85734 23148.18 (14814.62) 3 20000 .79383 15876.60 NPV 1061.98