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It takes Cookie Cutter Modular Homes, Inc., about six days to receive and deposi

ID: 2768073 • Letter: I

Question

It takes Cookie Cutter Modular Homes, Inc., about six days to receive and deposit checks from customers. Cookie Cutter’s management is considering a lockbox system to reduce the firm’s collection times. It is expected that the lockbox system will reduce receipt and deposit times to three days total. Average daily collections are $136,000, and the required rate of return is 5 percent per year. Assume 365 days per year. a. What is the reduction in outstanding cash balances as a result of implementing the lockbox system? Cash balance reduction $ b. What is the daily dollar return that could be earned on these savings? (Round your answer to 2 decimal places. (e.g., 32.16)) Dollar return $ c-1 What is the maximum monthly charge Cookie Cutter should pay for this lockbox system if the payment is due at the end of the month? (Round your answer to 2 decimal places. (e.g., 32.16)) Maximum monthly charge $ c-2 What is the maximum monthly charge Cookie Cutter should pay for this lockbox system if the payment is due at the beginning of the month? (Round your answer to 2 decimal places. (e.g., 32.16)) Maximum monthly charge $

Explanation / Answer

a. What is the reduction in outstanding cash balances as a result of implementing the lockbox system? Cash balance reduction $

Collection of 8 Days = $136,000 x 6 = $816,000

Collection of 3 Days = $136,000 x 3 = $408,000

Total Reduction = $816,000 - $408,000 = $408,000

b. What is the daily dollar return that could be earned on these savings? (Round your answer to 2 decimal places. (e.g., 32.16)) Dollar return $

Dollar Return = Reduction in Float x Required Rate of Return = $408,000 x 5% = $20,400

c-1 What is the maximum monthly charge Cookie Cutter should pay for this lockbox system if the payment is due at the end of the month? (Round your answer to 2 decimal places. (e.g., 32.16)) Maximum monthly charge $

c-2 What is the maximum monthly charge Cookie Cutter should pay for this lockbox system if the payment is due at the beginning of the month? (Round your answer to 2 decimal places. (e.g., 32.16)) Maximum monthly charge $

Conversion of annual required rate of return to monthly (1+5%)^(1/12)-1 0.004074 So maximum monthly charges of 51,826 if payment is made at the end of month 0       (4,08,000) 1             51,826 2             51,826 3             51,826 4             51,826 5             51,826 6             51,826 7             51,826 8             51,826 9             51,826 10             51,826 11             51,826 12             51,826 NPV         1,97,755
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