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.(New project analysis) The Chung Chemical Corporation is considering the purcha

ID: 2765993 • Letter: #

Question

.(New project analysis) The Chung Chemical Corporation is considering the purchase of a chemical analysis machine. Although the machine being considered will result in an increase in earnings before interest and taxes of $35,000 per year, it has a purchase price of $100,000, and it would cost an additional $5,000 to properly install the machine. In addition, to properly operate the machine, inventory must be increased by $5000. This machine has an expected life of 10 years, after which it will have no salvage value. Also assume simplified straight-line depreciated down to zero, a 34 percent marginal tax rate, and a required rate of return of 15 percent. a. What is the initial outlay associated with this project? b. What are the annual after-tax cash flows associated with this project for years 1 through 9? c. What is the terminal cash flow in year 10 (what is the annual after-tax cash flow in year 10 plus any additional cash flows associated with the termination of the project)? d. Should this machine be purchased?

Explanation / Answer

a. What is the initial outlay associated with this project?

Net Cost of the machine = $100,000 + $5000 + $5000

= $110,000

b. What are the annual after-tax cash flows associated with this project for years 1 through 9?







Annual cash flow for year 1 to 9

After tax savings $23100

Depreciation savings$10500

Net cashflows $33600


c. What is the terminal year cash flow?

After tax savings $23100

Depreciation savings$10500

NWC recovery $5000

Total Cashflows $38600

d. Should this machine be purchased?

NPV=Present value of inflows-Present value of outflows

Required rate of return of 15 percent

Present value of out flow=$110000

P.V.of inflows =$169887

NPV =$59887

Here NPV for the project is $59887 so we can accept the project.

Note:1.All the numbers shown in the calculations are in $ only

2.Calculation of P.V of inflows