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Consider the following cash flows: Year Cash Flow 0 –$ 34,000 1 14,600 2 17,100

ID: 2733335 • Letter: C

Question

Consider the following cash flows: Year Cash Flow 0 –$ 34,000 1 14,600 2 17,100 3 12,000 What is the NPV at a discount rate of 18 percent? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Net present value $ What is the NPV at a discount rate of 28 percent? (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Net present value $

Explanation / Answer

Solution:

Calculation of NPV at a discount rate of 18%

Year

Cash Flow

PV factor @ 18%

Present Value of Cash Flow

0

-$34,000

1.000

-$34,000.00

1

$14,600

0.847

$12,372.88

2

$17,100

0.718

$12,280.95

3

$12,000

0.609

$7,303.57

Net Present Value (NPV)

-$2,042.59

Calculation of NPV at a discount rate of 28%

Year

Cash Flow

PV factor @ 28%

Present Value of Cash Flow

0

-$34,000

1.000

-$34,000.00

1

$14,600

0.781

$11,406.25

2

$17,100

0.610

$10,437.01

3

$12,000

0.477

$5,722.05

Net Present Value (NPV)

-$6,434.69

Year

Cash Flow

PV factor @ 18%

Present Value of Cash Flow

0

-$34,000

1.000

-$34,000.00

1

$14,600

0.847

$12,372.88

2

$17,100

0.718

$12,280.95

3

$12,000

0.609

$7,303.57

Net Present Value (NPV)

-$2,042.59

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