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Beryl\'s Iced Tea currently rents a bottling machine for $53,000 per year, inclu

ID: 2723875 • Letter: B

Question

Beryl's Iced Tea currently rents a bottling machine for $53,000 per year, including all maintenance expenses. It is considering purchasing a machine instead and is comparing two options: Purchase the machine it is currently renting for $160,000. This machine will require $25,000 per year in ongoing maintenance expenses. Purchase a new, more advanced machine for $255,000. This machine will require S15,000 per year in ongoing maintenance expenses and will lower bottling costs by $13,000 per year. Also, $36,000 will be spent up front to train the new operators of the machine. Suppose the appropriate discount rate is 7% per year and the machine is purchased today. Maintenance and bottling costs are paid at the end of each year, as is the cost of the rental machine. Assume also that the machines will be depreciated via the straight-line method over seven years and that they have a 10-year life with a negligible salvage value. The marginal corporate tax rate is 35%. Should Beryl's Iced Tea continue to rent, purchase its current machine, or purchase the advanced machine? To make this decision, calculate the NPV of the FCF associated with each alternative.

Explanation / Answer

Details Year 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Option renting Tax Rate =35% Post Tax cost of renting =53000*0.65=34450 Post Tax cost of Renting          34,450     34,450         34,450        34,450        34,450         34,450      34,450       34,450      34,450      34,450 PV factor @7%=                    1          0.935        0.873           0.816          0.763          0.713           0.666         0.623          0.582         0.544         0.508 PV of rental cost         32,196     30,090         28,121        26,282        24,562         22,955      21,454       20,050      18,739      17,513 NPV of Rental cost         241,962 Purchase the current Machine Cost of Machine       160,000 Maintenance expense       25,000     25,000         25,000        25,000        25,000         25,000      25,000       25,000      25,000      25,000 Depreciation Tax shield @depreciation*35%=       (8,000)     (8,000)         (8,000)        (8,000)        (8,000)         (8,000)      (8,000) Net Cash Cost         160,000       17,000     17,000         17,000        17,000        17,000         17,000      17,000       25,000      25,000      25,000 PV factor @7%=                    1          0.935        0.873           0.816          0.763          0.713           0.666         0.623          0.582         0.544         0.508 PV of costs         160,000       15,888     14,848         13,877        12,969        12,121         11,328      10,587       14,550      13,598      12,709 NPV of costs       292,475 New Machine purchase   Cost of Machine       255,000 Operator training expenses         36,000 Maintenance expense       15,000     15,000         15,000        15,000        15,000         15,000      15,000       15,000      15,000      15,000 Reduction in bottling cost       (13,000) (13,000)       (13,000)      (13,000)      (13,000)      (13,000)    (13,000)     (13,000)    (13,000)    (13,000) Depreciation Tax shield @depreciation*35%=     (12,750) (12,750)       (12,750)      (12,750)      (12,750)      (12,750)    (12,750)     (12,750)    (12,750)    (12,750) Net Cash cost       291,000     (10,750) (10,750)       (10,750)      (10,750)      (10,750)      (10,750)    (10,750)     (10,750)    (10,750)    (10,750) PV factor @7%=                    1          0.935        0.873           0.816          0.763          0.713           0.666         0.623          0.582         0.544         0.508 PV of costs         291,000     (10,047)     (9,389)         (8,775)        (8,201)        (7,665)         (7,163)      (6,695)       (6,257)      (5,847)      (5,465) NPV of costs       215,496 Breyl's should purchase the advanced machine as the NPV of the cost is the lowest . NPV of renting current machine is $241,962

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