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Holdt Inc. produces and sells a single product. The selling price of the product

ID: 2779504 • Letter: H

Question

Holdt Inc. produces and sells a single product. The selling price of the product is $110.00 per unit and its variable cost is $70 per unit. The fixed expense is $160,000 per month. The break-even sales (units) is:

4,000

5,500

6,500

2,500

The management of Indiana Corporation is considering the purchase of a new machine costing $400,000. The company's desired rate of return is 10%. The present value factors for $1 at compound interest of 10% for 1 through 5 years are 0.909, 0.826, 0.751, 0.683, and 0.621, respectively. In addition to the foregoing information, use the following data in determining the acceptability of this investment:

Year

Income fromOperations

Net Cash

Flow

1

$100,000

$180,000

2

60,000

120,000

3

30,000

100,000

4

10,000

90,000

5

10,000

90,000

The average rate of return for this investment is

18%

21%

53%

10%

Using the following partial table of present value of $1 at compound interest, the present value of $15,000 to be received 3 years hence with earnings at the rate of 6% a year is

Year

6%

10%

12%

1

0.943

0.909

0.893

2

0.890

0.826

0.797

3

0.840

0.751

0.712

4

0.792

0.683

0.636

$12,600

$11,880

$13,350

$11,265

Below is a table for the present value of an annuity of $1 at compound interest.

Year

6%

10%

12%

1

0.943

0.909

0.893

2

1.833

1.736

1.690

3

2.673

2.487

2.402

4

3.465

3.170

3.037

5

4.212

3.791

3.605

Using the tables above, what would be the present value of $25,000 (rounded to the nearest dollar) to be received 4 years from today, assuming an earnings rate of 10%?

$19,800

$17,075

$79,250

$15,525

4,000

5,500

6,500

2,500

Explanation / Answer

Question 1

Question 2

Question 3

Question 4

Selling price of product 110 Less: Variable Cost 70 Contribution p.u. 40 Fixed Cost 1,60,000 Break Even Sales (Fixed Cost/Contribution) 4,000
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