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You are considering the following two mutually exclusive projects. The required

ID: 2733286 • Letter: Y

Question

You are considering the following two mutually exclusive projects. The required rate of return is 12 percent for project A and 11 percent for project B. (All amounts in AED.)

Year

Project A

Cash Flows

Project B

Cash Flows

Year O

48,000

126,900

Year 1

18,400

69,700

Year 2

31 ,300

80,900

Year 3

11,700

Using the net present value method, which project should you accept and why?

PROJECT A:

Year

Cash Flow

PVIF (12% , n)

Present Value

48,000

1 .oooo

1

18 400

0.8929

16,429.36

2

31,300

0.7972

24,952.36

3

11,700

0.7118

8,328.06

NPV

1,709.78

PROJECT B:

Year

Cash Flow

PVIF (11 0/0 , n)

Present Value

0

126,900

1 .oooo

-126,900.00

1

69,700

0.9009

62,792.73

2

80,900

0.8116

65,658.44

3

0.7312

0.00

NPV

1,551.17

NPV is an indicator of how much value an investment or project adds to the firm.

The Project with a higher NPV should be chosen since it adds more value. Hence Proiect A should be accepted.

Year

Project A

Cash Flows

Project B

Cash Flows

Year O

48,000

126,900

Year 1

18,400

69,700

Year 2

31 ,300

80,900

Year 3

11,700

Using the net present value method, which project should you accept and why?

PROJECT A:

Year

Cash Flow

PVIF (12% , n)

Present Value

48,000

1 .oooo

1

18 400

0.8929

16,429.36

2

31,300

0.7972

24,952.36

3

11,700

0.7118

8,328.06

NPV

1,709.78

PROJECT B:

Year

Cash Flow

PVIF (11 0/0 , n)

Present Value

0

126,900

1 .oooo

-126,900.00

1

69,700

0.9009

62,792.73

2

80,900

0.8116

65,658.44

3

0.7312

0.00

NPV

1,551.17

NPV is an indicator of how much value an investment or project adds to the firm.

The Project with a higher NPV should be chosen since it adds more value. Hence Proiect A should be accepted.

Explanation / Answer

Answer:

The Project with a higher NPV should be chosen since it adds more value. Hence Proiect A should be accepted.

Project A Year Cash Flow PVIF (12%) Present value 0 -48000 1.0000 -48000.00 1 18400 0.8929 16429.36 2 31300 0.7972 24952.36 3 11700 0.7118 8328.06 NPV 1709.78 Project B Year Cash Flow PVIF (11%) Present value 0 -126900 1.0000 -126900.00 1 69700 0.9009 62,792.73 2 80900 0.8116 65658.44 3 0 0.7312 0.00 NPV 1551.17
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