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Each alternative involves an initial outlay of $100,000. Their cash flows follow

ID: 2759343 • Letter: E

Question

Each alternative involves an initial outlay of $100,000. Their cash flows follow:

Year

A

B

C

D

1

                     10,000

                     50,000

                     25,000

                              -  

2

                     20,000

                     40,000

                     25,000

                              -  

3

                     30,000

                     30,000

                     25,000

                     45,000

4

                     40,000

                              -  

                     25,000

                     55,000

5

                     50,000

                              -  

                     25,000

                     60,000

Evaluate and calculate and rank each alternative based on internal rate of return (use 10% discount rate).

A

B

C

D

IRR

                           

                              -  

                           

                             

Year

A

B

C

D

1

                     10,000

                     50,000

                     25,000

                              -  

2

                     20,000

                     40,000

                     25,000

                              -  

3

                     30,000

                     30,000

                     25,000

                     45,000

4

                     40,000

                              -  

                     25,000

                     55,000

5

                     50,000

                              -  

                     25,000

                     60,000

Explanation / Answer

Calculation of the Internal rate of Return NPV at 10% NPV = Cash Inflows- Cash Outflows From the annuity table NPV = 10000*.909+20000*.826+30000*.751+40000*.683+50000*.621-100000 9091+16528+22540+27321+31046-100000 106526-100000 $6,526 NPV at 20% NPV = 10000*.833+20000*.694+30000*.578+40000*.482+50000*.402-100000 8333+13889+17361+19290+20094-100000 NPV = $ -21033 IRR = Lower Rate+ NPV at Lower Rate/ NPV at Lower Rate+ NPV at Higher Rate ( HR-LR) 10+6526/6526+21033(20-10) Project B NPV at 10% NPV = Cash Inflows- Cash Outflows From the annuity table NPV = 50000*.909+40000*.826+30000*.751+-100000 45455+33058+22540-100000 101052-100000 $1,052 NPV at 20% NPV = 50000*.833+40000*.694+30000*.578-100000 41667+277778+17361-100000 NPV = $ -13194 IRR = Lower Rate+ NPV at Lower Rate/ NPV at Lower Rate+ NPV at Higher Rate ( HR-LR) 10+1052/1052+13194(20-10) 10+.073/14246*10 10+.738 10.738

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