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Consider a project to supply Detroit with 30,000 tons of machine screws annually

ID: 2781777 • Letter: C

Question

Consider a project to supply Detroit with 30,000 tons of machine screws annually for automobile production. You will need an initial $3,800,000 investment in threading equipment to get the project started; the project will last for four years. The accounting department estimates that annual fixed costs will be $600,000 and that variable costs should be $350 per ton; accounting will depreciate the initial fixed asset investment straight-line to zero over the four-year project life. It also estimates a salvage value of $340,000 after dismantling costs. The marketing department estimates that the automakers will let the contract at a selling price of $450 per ton. The engineering department estimates you will need an initial net working capital investment of $380,000. You require a return of 12 percent and face a marginal tax rate of 38 percent on this project.

Suppose you believe that the accounting department’s initial cost and salvage value projections are accurate only to within ±15 percent; the marketing department’s price estimate is accurate only to within ±10 percent; and the engineering department’s net working capital estimate is accurate only to within ±5 percent. What are your worst-case and best-case NPVs for this project? (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round your answers to 2 decimal places, e.g., 32.16.)

  

Suppose you believe that the accounting department’s initial cost and salvage value projections are accurate only to within ±15 percent; the marketing department’s price estimate is accurate only to within ±10 percent; and the engineering department’s net working capital estimate is accurate only to within ±5 percent. What are your worst-case and best-case NPVs for this project? (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round your answers to 2 decimal places, e.g., 32.16.)

Explanation / Answer

The Best Case NPV is $ 4,538,513 and the Worst case NPV is -$1,430,456

30,000 tons annually BEST WORST free cash Flow per year Initial Investment 3,800,000        3,230,000        4,370,000 BEST WORST Salvage 340,000 391000 289000 Sales         13,500,000 14850000 12150000 Life 4 Variable Cost         10,500,000 10,500,000 10,500,000 Contribution           3,000,000     4,350,000     1,650,000 Annual Fixed Costs              600,000 Fixed Cost               600,000        600,000        600,000 Sale Price /Ton 450 495 405 depreciation               865,000 709750 1020250 Variable Cost/Ton 350 Net Profit           1,535,000     3,040,250           29,750 Tax @ 38% 583300 1155295 11305 W/Cap 380,000 361000 399000 PAT               951,700     1,884,955           18,445 Tax 38% D/c Rate 12% Free Cash Flow           1,816,700     2,594,705     1,038,695 NORMAL year 0 1 2 3 4 INVESTMENT         -3,800,000 340000 WCAP            -380,000 FREE CASH FLOW        1,816,700        1,816,700 1,816,700                              1,816,700 NET CASH FLOW         -4,180,000        1,816,700        1,816,700 1,816,700                              2,156,700 PV @ 12%         -4,180,000        1,622,054        1,448,262 1,293,091                              1,370,622 NPV          1,554,029 BEST year 0 1 2 3 4 INVESTMENT         -3,230,000 391000 WCAP            -361,000 FREE CASH FLOW        2,594,705        2,594,705 2,594,705                              2,594,705 NET CASH FLOW         -3,591,000        2,594,705        2,594,705 2,594,705                              2,985,705 PV @ 12%         -3,591,000        2,316,701        2,068,483 1,846,860                              1,897,470 NPV          4,538,513 WORST year 0 1 2 3 4 INVESTMENT         -4,370,000 289000 WCAP            -399,000 FREE CASH FLOW        1,038,695        1,038,695 1,038,695                              1,038,695 NET CASH FLOW         -4,769,000        1,038,695        1,038,695 1,038,695                              1,327,695 PV @ 12%         -4,769,000            927,406            828,041      739,323                                  843,774 NPV         -1,430,456
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