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1. (Capital Budgeting) 4 points Show all work and formulas used. Consider Projec

ID: 2756155 • Letter: 1

Question

1. (Capital Budgeting) 4 points

Show all work and formulas used.

Consider Projects A and B, with net cash flows as follows:

---- Net Cash Flows ----

                                 Project A            Project B

            Initial Cost at T-0 (Now)               ($30,000)              ($50,000)

cash inflow at the end of year 1           10,000                   6,000

cash inflow at the end of year 2            8,000                 16,000

cash inflow at the end of year 3             5,000                 25,000

a. Construct NPV Profiles for these two projects.

b. If the two projects were mutually exclusive, which would you accept if your firm’s cost of capital were 4%? Which would you accept if your firm’s cost of capital were 8%?

Explanation / Answer

1

Calculation of NPV (if your firm’s cost of capital were 4%):

Project A

Cash Flows (CF)

PVF (4%)

PV = CF*PVF

Initial Cost at T-0 (Now)   

$             (30,000)

          1.00000

$ (30,000.00)

Cash inflow at the end of year 1

$               10,000

          0.96154

$      9,615.38

Cash inflow at the end of year 2

$                  8,000

          0.92456

$      7,396.45

Cash inflow at the end of year 3

$                  5,000

          0.88900

$      4,444.98

NPV

$   (8,543.18)

Project B

Cash Flows (CF)

PVF (4%)

PV = CF*PVF

Initial Cost at T-0 (Now)   

$             (50,000)

          1.00000

$ (50,000.00)

Cash inflow at the end of year 1

$                  6,000

          0.96154

$      5,769.23

Cash inflow at the end of year 2

$               16,000

          0.92456

$   14,792.90

Cash inflow at the end of year 3

$               25,000

          0.88900

$   22,224.91

NPV

$   (7,212.96)

AT Cost of Capital 4%, both projects give negative NPV, hence we should reject both projects.

2

Calculation of NPV (if your firm’s cost of capital were 8%):

Project A

Cash Flows (CF)

PVF (8%)

PV = CF*PVF

Initial Cost at T-0 (Now)   

$             (30,000)

          1.00000

$ (30,000.00)

Cash inflow at the end of year 1

$               10,000

          0.92593

$      9,259.26

Cash inflow at the end of year 2

$                  8,000

          0.85734

$      6,858.71

Cash inflow at the end of year 3

$                  5,000

          0.79383

$      3,969.16

NPV

$   (9,912.87)

Project B

Cash Flows (CF)

PVF (8%)

PV = CF*PVF

Initial Cost at T-0 (Now)   

$             (50,000)

          1.00000

$ (50,000.00)

Cash inflow at the end of year 1

$                  6,000

          0.92593

$      5,555.56

Cash inflow at the end of year 2

$               16,000

          0.85734

$   13,717.42

Cash inflow at the end of year 3

$               25,000

          0.79383

$   19,845.81

NPV

$ (10,881.22)

AT Cost of Capital 8%, both projects give negative NPV, hence we should reject both projects.

1

Calculation of NPV (if your firm’s cost of capital were 4%):

Project A

Cash Flows (CF)

PVF (4%)

PV = CF*PVF

Initial Cost at T-0 (Now)   

$             (30,000)

          1.00000

$ (30,000.00)

Cash inflow at the end of year 1

$               10,000

          0.96154

$      9,615.38

Cash inflow at the end of year 2

$                  8,000

          0.92456

$      7,396.45

Cash inflow at the end of year 3

$                  5,000

          0.88900

$      4,444.98

NPV

$   (8,543.18)

Project B

Cash Flows (CF)

PVF (4%)

PV = CF*PVF

Initial Cost at T-0 (Now)   

$             (50,000)

          1.00000

$ (50,000.00)

Cash inflow at the end of year 1

$                  6,000

          0.96154

$      5,769.23

Cash inflow at the end of year 2

$               16,000

          0.92456

$   14,792.90

Cash inflow at the end of year 3

$               25,000

          0.88900

$   22,224.91

NPV

$   (7,212.96)

AT Cost of Capital 4%, both projects give negative NPV, hence we should reject both projects.

2

Calculation of NPV (if your firm’s cost of capital were 8%):

Project A

Cash Flows (CF)

PVF (8%)

PV = CF*PVF

Initial Cost at T-0 (Now)   

$             (30,000)

          1.00000

$ (30,000.00)

Cash inflow at the end of year 1

$               10,000

          0.92593

$      9,259.26

Cash inflow at the end of year 2

$                  8,000

          0.85734

$      6,858.71

Cash inflow at the end of year 3

$                  5,000

          0.79383

$      3,969.16

NPV

$   (9,912.87)

Project B

Cash Flows (CF)

PVF (8%)

PV = CF*PVF

Initial Cost at T-0 (Now)   

$             (50,000)

          1.00000

$ (50,000.00)

Cash inflow at the end of year 1

$                  6,000

          0.92593

$      5,555.56

Cash inflow at the end of year 2

$               16,000

          0.85734

$   13,717.42

Cash inflow at the end of year 3

$               25,000

          0.79383

$   19,845.81

NPV

$ (10,881.22)

AT Cost of Capital 8%, both projects give negative NPV, hence we should reject both projects.