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1. Three groups of proposals are presented to management for selection. Proposal

ID: 2763176 • Letter: 1

Question

1. Three groups of proposals are presented to management for selection. Proposals with the same first letter are mutually exclusive. The available proposals are listed below.

Proposal

Initial
Investment

Net Annual
Income

A1

$       5,000

$     1,500

A2

$     10,000

$     2,553

A3

$     18,000

$     4,298

Proposal

Initial
Investment

Net Annual
Income

B1

$       8,000

$     2,350

B2

$     17,850

$     4,856

B3

$     22,541

$     5,879

B4

$     33,000

$     8,259

Proposal

Initial
Investment

Net Annual
Income

C1

$     10,000

$     2,589

C2

$     29,000

$     5,982

a) (10 points) The duration of each proposal is 6 years and the company MARR is 12%. If the total company budget for these proposals is $30,000, which proposals should be funded?

b) (10 points) The project durations must be shortened to 5 years. Which projects should be funded?

Proposal

Initial
Investment

Net Annual
Income

A1

$       5,000

$     1,500

A2

$     10,000

$     2,553

A3

$     18,000

$     4,298

Proposal

Initial
Investment

Net Annual
Income

B1

$       8,000

$     2,350

B2

$     17,850

$     4,856

B3

$     22,541

$     5,879

B4

$     33,000

$     8,259

Proposal

Initial
Investment

Net Annual
Income

C1

$     10,000

$     2,589

C2

$     29,000

$     5,982

Explanation / Answer

Answer 1 Calculation of Net present value of the proposals (Duration 6 years and MARR 12%) Year PV Factor @ 12% A1 A2 A3 Cash flow PV Cash flow PV Cash flow PV 0 1        -5,000        -5,000        -10,000        -10,000        -18,000        -18,000 1 0.892857143          1,500          1,339            2,553            2,279            4,298            3,838 2 0.797193878          1,500          1,196            2,553            2,035            4,298            3,426 3 0.711780248          1,500          1,068            2,553            1,817            4,298            3,059 4 0.635518078          1,500              953            2,553            1,622            4,298            2,731 5 0.567426856          1,500              851            2,553            1,449            4,298            2,439 6 0.506631121          1,500              760            2,553            1,293            4,298            2,178 NPV          1,167                496              -329 Year PV Factor @ 12% B1 B2 B3 B4 Cash flow PV Cash flow PV Cash flow PV Cash flow PV 0 1        -8,000        -8,000        -17,850        -17,850        -22,541        -22,541     -33,000     -33,000 1 0.892857143          2,350          2,098            4,856            4,336            5,879            5,249         8,259         7,374 2 0.797193878          2,350          1,873            4,856            3,871            5,879            4,687         8,259         6,584 3 0.711780248          2,350          1,673            4,856            3,456            5,879            4,185         8,259         5,879 4 0.635518078          2,350          1,493            4,856            3,086            5,879            3,736         8,259         5,249 5 0.567426856          2,350          1,333            4,856            2,755            5,879            3,336         8,259         4,686 6 0.506631121          2,350          1,191            4,856            2,460            5,879            2,978         8,259         4,184 NPV          1,662            2,115            1,630            956 Year PV Factor @ 12% C1 C2 Cash flow PV Cash flow PV 0 1      -10,000      -10,000        -29,000        -29,000 1 0.892857143          2,589          2,312            5,982            5,341 2 0.797193878          2,589          2,064            5,982            4,769 3 0.711780248          2,589          1,843            5,982            4,258 4 0.635518078          2,589          1,645            5,982            3,802 5 0.567426856          2,589          1,469            5,982            3,394 6 0.506631121          2,589          1,312            5,982            3,031 NPV              644           -4,406 The Proposal A1,B1 and C1 should be funded as this combination yields a highest NPV of $3473 compared to other combination and the total fund requirement for these projects $23000 is also within company's budget. Answer 2 Calculation of Net present value of the proposals (Duration 5 years and MARR 12%) Year PV Factor @ 12% A1 A2 A3 Cash flow PV Cash flow PV Cash flow PV 0 1        -5,000        -5,000        -10,000        -10,000        -18,000        -18,000 1 0.892857143          1,500          1,339            2,553            2,279            4,298            3,838 2 0.797193878          1,500          1,196            2,553            2,035            4,298            3,426 3 0.711780248          1,500          1,068            2,553            1,817            4,298            3,059 4 0.635518078          1,500              953            2,553            1,622            4,298            2,731 5 0.567426856          1,500              851            2,553            1,449            4,298            2,439 NPV              407              -797           -2,507 Year PV Factor @ 12% B1 B2 B3 B4 Cash flow PV Cash flow PV Cash flow PV Cash flow PV 0 1        -8,000        -8,000        -17,850        -17,850        -22,541        -22,541     -33,000     -33,000 1 0.892857143          2,350          2,098            4,856            4,336            5,879            5,249         8,259         7,374 2 0.797193878          2,350          1,873            4,856            3,871            5,879            4,687         8,259         6,584 3 0.711780248          2,350          1,673            4,856            3,456            5,879            4,185         8,259         5,879 4 0.635518078          2,350          1,493            4,856            3,086            5,879            3,736         8,259         5,249 5 0.567426856          2,350          1,333            4,856            2,755            5,879            3,336         8,259         4,686 NPV              471              -345           -1,349       -3,228 Year PV Factor @ 12% C1 C2 Cash flow PV Cash flow PV 0 1      -10,000      -10,000        -29,000        -29,000 1 0.892857143          2,589          2,312            5,982            5,341 2 0.797193878          2,589          2,064            5,982            4,769 3 0.711780248          2,589          1,843            5,982            4,258 4 0.635518078          2,589          1,645            5,982            3,802 5 0.567426856          2,589          1,469            5,982            3,394 NPV            -667           -7,436 The Proposal A1,B1 and C1 should be funded as this combination yields a highest NPV of $211 compared to other combination and the total fund requirement for these projects $23000 is also within company's budget.