Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Keller Construction is considering two new investments. Project E calls for the

ID: 2739006 • Letter: K

Question

Keller Construction is considering two new investments. Project E calls for the purchase of earthmoving equipment. Project H represents an investment in a hydraulic lift. Keller wishes to use a net present value profile in comparing the projects. The investment and cash flow patterns are as follows: Use Appendix B for an approximate answer but calculate your final answer using the formula and financial calculator methods.

     

     

Determine the net present value of the projects based on a zero percent discount rate.

     

     

Determine the net present value of the projects based on a discount rate of 9 percent. (Do not round intermediate calculations and round your answers to 2 decimal places.)

     

  

If the projects are not mutually exclusive, which project(s) would you accept if the discount rate is 9 percent?

Project E Project H ($32,000 investment) ($27,000 investment) Year Cash Flow Year Cash Flow 1 $ 10,000     1 $ 15,000     2 13,000     2 13,000     3 14,000     3 11,000     4 16,000    

Explanation / Answer

a.

Year

Present value factor @ 0%

Project E

Project H

Cash Flow

Present value of cash flow

Cash Flow

Present value of cash flow

0

1

-$ 32,000.00

-$ 32,000.00

-$ 27,000.00

-$ 27,000.00

1

1

$ 10,000.00

$ 10,000.00

$ 15,000.00

$ 15,000.00

2

1

$ 13,000.00

$ 13,000.00

$ 13,000.00

$ 13,000.00

3

1

$ 14,000.00

$ 14,000.00

$ 11,000.00

$ 11,000.00

4

1

$ 16,000.00

$ 16,000.00

$ 0.00

$ 0.00

$21,000.00

$12,000.00

Net present value of Project E = $21,000

Net present value of Project H = $12,000

b.

Year

Present value factor @ 9%

Project E

Project H

Cash Flow

Present value of cash flow

Cash Flow

Present value of cash flow

0

1.0000

-$ 32,000.00

-$ 32,000.00

-$ 27,000.00

-$ 27,000.00

1

0.8403

$ 10,000.00

$ 8,403.36

$ 15,000.00

$ 12,605.04

2

0.7062

$ 13,000.00

$ 9,180.14

$ 13,000.00

$ 9,180.14

3

0.5934

$ 14,000.00

$ 8,307.82

$ 11,000.00

$ 6,527.57

4

0.4987

$ 16,000.00

$ 7,978.70

$ 0.00

$ 0.00

$ 1,870.03

$ 1,312.76

Net present value of Project E = $1,870.03

Net present value of Project H = $1,312.76

c.

Both Project H and Project E can be accepted as both have positive net present value

Year

Present value factor @ 0%

Project E

Project H

Cash Flow

Present value of cash flow

Cash Flow

Present value of cash flow

0

1

-$ 32,000.00

-$ 32,000.00

-$ 27,000.00

-$ 27,000.00

1

1

$ 10,000.00

$ 10,000.00

$ 15,000.00

$ 15,000.00

2

1

$ 13,000.00

$ 13,000.00

$ 13,000.00

$ 13,000.00

3

1

$ 14,000.00

$ 14,000.00

$ 11,000.00

$ 11,000.00

4

1

$ 16,000.00

$ 16,000.00

$ 0.00

$ 0.00

$21,000.00

$12,000.00