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Range Assume the project life is 12 years, the tax rate is 40%, the discount rat

ID: 2716231 • Letter: R

Question

Range

Assume the project life is 12 years, the tax rate is 40%, the discount rate is 8%, and the depreciation method is straight-line over the project's life. Conduct a sensitivity analysis for each variable and range and compute the NPV for each. (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount. Negative amounts should be indicated by a minus sign. Enter your answers in dollars, not in millions.)

  

NPV of Gravenstein Store

Finefodder’s analysts have come up with the following revised estimates for the Gravenstein store:

Explanation / Answer

The required table is as below:

Pessimistic

Expected

Optimistic

Sales

14,000,000

16,000,000

20,000,000

Less: Variable cost

11,200,000

12,640,000

15,600,000

Contribution

2,800,000

3,360,000

4,400,000

Less: Fixed cost

2,200,000

2,000,000

1,700,000

Profit

600,000

1,360,000

2,700,000

Less: 40% tax

240,000

544,000

1,080,000

Add: Depreciation

450,000

430,000

400,000

Cash flow

810,000

1,246,000

2,020,000

8% accumulated PV factors for 12 years

7.5361

7.5361

7.5361

PV of cash flow

6,104,241

9,389,980.6

15,222,922

Less: Investment

5,400,000

5,160,000

4,800,000

NPV

704,241

4,229,980.6

10,422,922

Sensitivity analysis:

The project is sensitive for increase in sales. Only {(2,000,000/14,000,000) × 100 =} 14.3% increase in sales causing NPV increases.

Variable cost is not so sensitive as sales. Increase in variable cost is {(1,440,000/11,200,000) × 100 =} 12.9%, but increase in sale is 14.3%. It has positive effect on NPV.

The project is sensitive for decrease in fixed cost too. Fixed cost is decreasing in each level.

Pessimistic

Expected

Optimistic

Sales

14,000,000

16,000,000

20,000,000

Less: Variable cost

11,200,000

12,640,000

15,600,000

Contribution

2,800,000

3,360,000

4,400,000

Less: Fixed cost

2,200,000

2,000,000

1,700,000

Profit

600,000

1,360,000

2,700,000

Less: 40% tax

240,000

544,000

1,080,000

Add: Depreciation

450,000

430,000

400,000

Cash flow

810,000

1,246,000

2,020,000

8% accumulated PV factors for 12 years

7.5361

7.5361

7.5361

PV of cash flow

6,104,241

9,389,980.6

15,222,922

Less: Investment

5,400,000

5,160,000

4,800,000

NPV

704,241

4,229,980.6

10,422,922