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The following information relates to the next three problems: Your company is co

ID: 2798278 • Letter: T

Question

The following information relates to the next three problems:

Your company is considering a machine which will cost $50,000 at Time 0 and which can be sold after 3 years for $10,000. $12,000 must be invested at Time 0 in inventories and receivables; these funds will be recovered when the operation is closed at the end of Year 3. The facility will produce sales revenues of $50,000/year for 3 years; variable operating costs (excluding depreciation) will be 40 percent of sales. No fixed costs will be incurred. Operating cash inflows will begin 1 year from today. By an act of Congress, the machine will have depreciation expenses of $40,000, $5,000, and $5,000 in Years 1, 2, and 3 respectively. The company has a 40 percent tax rate, enough taxable income from other assets to enable it to get a tax refund on this project if the project's income is negative, and a 15 percent cost of capital. Inflation is zero.

18. What is the depreciation tax shield dollar amount for the second operating year?

                  a.      $ 5,000

                  b.      $ 2,000

                  c.      $ 3,000

                  d.      $13,333

                  e.      $ 5,333

19.            What’s the company’s operating cash flow for year one?

                  a.      $ 50,000

                  B.     $ 34,000

                  c.      $-10,000

                  d.      $ - 6,000

                  e.      None of the above          

20.            What’s the firm’s total net cash flow for the project’s final year that would be used in determining the project’s NPV?

a.      $ 7,673.71

b.      $15,000

c.      $18,000

d.      $20,000

e.      $38,000

Explanation / Answer

18. Depreciation tax shield= Depreciation * tax rate= 5000*40%= 2000

Option b. is correct

19.

Option. b is correct

20.

Option e. is correct

Sales 50000 Less: costs 20000 Less: depreciation 40000 Loss -10000 Less:Tax shield -4000 Net loss -6000 Add: Depreciation 40000 Net cash flow 34000