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A and B are mutually exclusive projects. The required rate of return is 10%. The

ID: 2712685 • Letter: A

Question

A and B are mutually exclusive projects. The required rate of return is 10%.

The cutoff period is 2 years.

Year

Project A

Project B

0

-$1,000

-$1,000

1

500

100

2

400

300

3

300

400

4

100

675

If the company applies payback period decision, which project should be recommended?

a    Project A because it has payback of 2.33 years.

b.   Project A because it has payback of 2.107 years.

c.   Project B because it has payback of 2.33 years.

d.   Project B because it has payback of 3.30 years.

e.   Neither of two projects is recommended.

Year

Project A

Project B

0

-$1,000

-$1,000

1

500

100

2

400

300

3

300

400

4

100

675

Explanation / Answer

the Present value of the return

In 2 years pay back the PV of the project A is $ [1000 - 454.54 - 330.57] = - 214.89 negative PV

simiarly in Project B the PV is $ [ 1000- 90.90 - 272.72] = - 636.38 negative PV.

a.In 2.33 years =

Projct A - the PV = $[1000 - 785.98 - 225.39 /3]= 1000- 861.11= 138.89 negative PV.

b. Project A = the PV = $ [1000 - 785.98- 225.39 x0.107] = 1000 - 809.50 = 190.50 negative PV.

c. Project B in 2.33 years = PV = $ [1000 - 90.90 - 272,72 - 300.52 /3] = 1000 - 363.72 = 636.38 negative PV.

d. Project B in 3.30 years = PV = S [ 1000 - 90.90 - 272.72- 300.52 - 461.03 x0.30 ] = 1000 - 802.44 = 197.56 negative.

E all projects are negative PV on the above premises , therefore niether of two project is recommended.

particulars / Year troject A project B Year 1 [return / 1.10] 454.54 90.90 year 2 [return / 1.21] 330.57 272.72 year 3 . [return / 1.331] 225.39 300.52 year 4 [Return / 1.4641] 68.30 461.03
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