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The two alternatives shown below are for projects to be considered to improve th

ID: 2802050 • Letter: T

Question

The two alternatives shown below are for projects to be considered to improve the traffic at a road intersection. Using a B/C analysis, an interest rte of 7% per year and a 10 year study period. First cost, S Annual M & O, $/year Benefits, $/year Dis-benefits, $/year Alternative A 38,000 49,000 110,000 26,000 Alternative B 87,000 64,000 160,000 You are required to do the following: a. Calculate the B/C ratio for alternative A b. Calculate the B/C ratio for alternative B (4 Marks) (4 Marks) (4 Marks) (3 Marks) c. Do the incremental B/C analysis ratio d. Choose the best alternative

Explanation / Answer

Refer meaning above givven in the question. Accordingly, modified B/C ratio should be preferred. Because per annum benefits ideally should be taken after annual cost

(a) & (b)

                          7.75

c) Incremental B/C = Incremental Benefit / Incremental Cost = (674,266 - 245,826) / (87,000-38,000) = 8.74

d) Therefore Alternative B is preferrable since incremental B/C is 8.74 which is more than 1 more project

(You can also think as: since B/C of Alternative B is higher than B/C of Alternative A, Alternative B is preferrable.

Alternative A Alternative B Initial Cost                      38,000                      87,000 Benefits                    110,000                    160,000 Disbenefits                     -26,000                                -   Annual M&O                     -49,000                     -64,000 Net benefit p.a.                      35,000                      96,000 life 10 years 10 years P/V of Net Benefits =35000x7.0236 =96000x7.0236 Net benefits p.a. x cdf (7%,10years) P/V of Net Benefits                    245,826                    674,266 Modified B/C Ratio =245,826 / 38,000 =674,266 / 87,000                           6.47

                          7.75