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Suppose the following two independent investment opportunities are available to

ID: 2784862 • Letter: S

Question

Suppose the following two independent investment opportunities are available to Scott, Inc. The appropriate discount rate is 8 percent. Year Project Alpha Project Beta $4,500 2,300 2,200 1,450 -$6,100 1,350 4,500 4,000 0 2 Compute the profitability index for each of the two projects. (Do not round intermediate calculations Round your answers to 3 decimal places (e.g., 32.161).) Profitability Index Project Alpha Project Beta Which project(s) should the company accept based on the profitability index rule? Project Alpha Project Beta Both projects Neither project

Explanation / Answer

Project Alpha

Year

Cash flows

PV Factor @ 8%

PV

0

$          (4,500)

1

$    (4,500.00)

1

$             2,300

0.9259

$      2,129.63

2

$             2,200

0.8573

$      1,886.15

3

$             1,450

0.7938

$      1,151.06

NPV

$          666.83

Profitability Index= NPV+ Initial Investment/ Initial Investment

                                =$666.83+$4,500/$4,500

                                =$5,166.83/$4,500

                                =1.15

Project Beta

Year

Cash flows

PV Factor @ 8%

PV

0

$                                 (6,100)

1

$ (6,100.00)

1

$                                    1,350

0.9259

$   1,250.00

2

$                                    4,500

0.8573

$   3,858.02

3

$                                    4,000

0.7938

$   3,175.33

NPV

$   2,183.35

Profitability Index= NPV+ Initial Investment/ Initial Investment

                                =$2,183.35+$6,100/$6,100

                                =$8,283.35/$6,100

                                =1.36

Requirement 1:

Project

Profitability Index

Project Alpha

                             1.15

Project Beta

                             1.36

Requirement 2:

Both Projects can be accepted as Profitability index is greater than 1

Project Alpha

Year

Cash flows

PV Factor @ 8%

PV

0

$          (4,500)

1

$    (4,500.00)

1

$             2,300

0.9259

$      2,129.63

2

$             2,200

0.8573

$      1,886.15

3

$             1,450

0.7938

$      1,151.06

NPV

$          666.83

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