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Consider the following cost alternatives with 10 year useful lives. The company

ID: 2727946 • Letter: C

Question

Consider the following cost alternatives with 10 year useful lives. The company has a MARR = 15%.
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initial | Annual | Salvage |Alternative
investment | O&M | value |
| costs | |
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50000 | 10000|35000 | A
_____________________________________
55000 |9000 | 38000 | B
_____________________________________
60000 | 8300 | 41000 | C
____________________________________
65000 | 7200 | 44000 | D
____________________________________
70000 | 6600 | 47000 | E
___________________________________
75000 | 5500 | 50000 | F
____________________________________

a) Using suitable Excel functions, perform an incremental IRR analysis to determine the best alternative. Clearly lay out each step of
the analysis and its conclusion.

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b) Using suitable Excel functions, perform an incremental ERR analysis to determine the best alternative. Use an external
borrowing/re-investment rate of = 12%. Clearly lay out each step of the analysis and its conclusion.

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c) Compare the results of your analyses in Parts (a) and (b) and discuss the reason behind any differences.

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Explanation / Answer

Solution.

Annual Inflow P.V of Inflow Year A B C D E F Table value A B C D E F 0        (50,000.00)    (55,000.00)    (60,000.00) (65,000.00) (70,000.00) (75,000.00)           1.0000 (50,000.00) (55,000.00) (60,000.00) (65,000.00) (70,000.00) (75,000.00) 1           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.8695        8,695.00        7,825.50        7,216.85        6,260.40        5,738.70        4,782.25 2           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.7561        7,561.00        6,804.90        6,275.63        5,443.92        4,990.26        4,158.55 3           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.6575        6,575.00        5,917.50        5,457.25        4,734.00        4,339.50        3,616.25 4           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.5717        5,717.00        5,145.30        4,745.11        4,116.24        3,773.22        3,144.35 5           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.4971        4,971.00        4,473.90        4,125.93        3,579.12        3,280.86        2,734.05 6           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.4323        4,323.00        3,890.70        3,588.09        3,112.56        2,853.18        2,377.65 7           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.3759        3,759.00        3,383.10        3,119.97        2,706.48        2,480.94        2,067.45 8           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.3269        3,269.00        2,942.10        2,713.27        2,353.68        2,157.54        1,797.95 9           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.2842        2,842.00        2,557.80        2,358.86        2,046.24        1,875.72        1,563.10 10           10,000.00         9,000.00         8,300.00              7,200        6,600.00        5,500.00           0.2471        2,471.00        2,223.90        2,050.93        1,779.12        1,630.86        1,359.05 Salvage Value           35,000.00      38,000.00      41,000.00           44,000     47,000.00     50,000.00           0.2471        8,648.50        9,389.80     10,131.10     10,872.40     11,613.70     12,355.00 IRR 3.20% -0.15% -2.49% -5.04% -6.58% -8.53%
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