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Consider the following cash flows on two mutually exclusive projects for the Bah

ID: 2779736 • Letter: C

Question

Consider the following cash flows on two mutually exclusive projects for the Bahamas Recreation Corporation. Bothe Projects require annual return of 18 percent.

Year          Deepwater Fishing      New Submarine Ride

0                 $-1,040,000                   $-2,030,000

1                  $460,000                      $1,080,000

2                 $582,000                       $890,000

3                $510,000                          $930,000

a-1. Compute the IRR for both Projects. (Dont round intermediate calculations. Enter your answers as a percent rounded 2 decimals)

Deepwater Fishing?

Submarine Ride?  

a-2. Based on the IRR, which project would you choose?

b-1. Calculate the Incremental IRR for the cash flows. ( Do not round intermediate calculation. Enter your answers as rounded 2 decimals and as a percent.)

Deepwater Fishing?

Submarine Ride?

b-2. Based on the Incremental IRR, Which project would you choose?

c-1. Compute the NPV for both project. (Do not round intermediate calculations. Enter your answers as a dollar and rounded 2 decimals.

Deepwater Fishing     $

Submarine Ride     $

c-2 Based on the NPV, which project should you choose?

c-3. Is the NPV decision consistent with the incremental IRR Rule?

Explanation / Answer

IRR is the rate at which NPV = 0

NPV is calculated by discounting the cashflows

PV = C/(1+r)^n

C - Cashflow

r - Discount rate

n - years to the cashflow

Deepwater fishing:

NPV = -1040000 + 460000/(1+IRR)^1 + 582000/(1+IRR)^2 + 510000/(1+IRR)^3 = 0

IRR = 22.55%

New submarine ride:

NPV = -2030000+ 1080000/(1+IRR)^1 + 890000/(1+IRR)^2 + 930000/(1+IRR)^3 = 0

IRR = 20.85%

a-2 Base on IRR rule, you select Deep water fishing, as the IRR is higher than New submarine ride.

b-1

To calculate incremental IRR cashflows of the smaller project is subtracted from the larger project.

Now find the irr:

NPV = -990000 + 620000/(1+IRR)^1 + 308000/(1+IRR)^2 + 420000/(1+IRR)^3 = 0

Incremental IRR = 18.84%

b-2 You accept the larger project if the incremental IRR is greater than the discount rate. Since 18.84% is greater than the discount rate, Submarine ride is accepted.

c-1

Deepwater fishing:

NPV = -1040000 + 460000/(1+0.18)^1 + 582000/(1+0.18)^2 + 510000/(1+0.18)^3

NPV = $78215.59

New submarine ride:

NPV = -2030000+ 1080000/(1+0.18)^1 + 890000/(1+0.18)^2 + 930000/(1+0.18)^3

NPV = $90465.09

c-2 Based on NPV rule, Submarine ride should be chosen as the NPV is higher than deep water fishing

c-3 Yes. NPV decision is consistent with the incremental IRR rule.

Year(n) Deep water fishing Submarine Incremental cashflows = Submarine - deep water 0 -1040000.00 -2030000.00 -990000.00 1 460000.00 1080000.00 620000.00 2 582000.00 890000.00 308000.00 3 510000.00 930000.00 420000.00
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