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Dickinson Brothers, Inc., is considering investing in a machine to produce compu

ID: 2810020 • Letter: D

Question

Dickinson Brothers, Inc., is considering investing in a machine to produce computer keyboards. The price of the machine will be $992,000, and its economic life is five years. The machine will be fully depreciated by the straight-line method. The machine will produce 37,000 keyboards each year. The price of each keyboard will be $35 in the first year and will increase by 5 percent per year. The production cost per keyboard will be $15 in the first year and will increase by 6 percent per year. The project will have an annual fixed cost of $212,000 and require an immediate investment of $42,000 in net working capital. The corporate tax rate for the company is 38 percent. The appropriate discount rate is 10 percent. What is the NPV of the investment?

Explanation / Answer


Year

Cash outflows

Cash inflows

Depreciation = D = 992000/5

Net Working capital = NWC

Net Cash flows = Cash outflow + NWC

Discount factor = Df = 1/(1+Rate)^Year

Present Values

0

-992000.00

0.00

0.00

-42,000.00

-1,034,000.00

1.000000

-1,034,000.00

Co

Ci

D

NWC

Net Cash flow = (Co+Ci-D)x(1-Tax)+D+NWC

Df = 1/(1+10%)^Year

Df x Net Cash flows

1

-767,000.00

1,295,000.00

198,400.00

402,752.00

0.909091

366,138.2184

2

-800,300.00

1,359,750.00

198,400.00

422,251.00

0.826446

348,967.6499

3

-835,598.00

1,427,737.50

198,400.00

442,518.49

0.751315

332,470.7793

4

-873,013.88

1,499,124.38

198,400.00

463,580.51

0.683013

316,631.5128

5

-912,674.71

1,574,080.59

198,400.00

42,000.00

527,463.65

0.620921

327,513.2547

Total = NPV =

657,721.42

Growth of 6% in expense (not on fixed cost) is provided and growth rate of 5% in revenues are provided.

NPV =

$657,721.42

Year

Cash outflows

Cash inflows

Depreciation = D = 992000/5

Net Working capital = NWC

Net Cash flows = Cash outflow + NWC

Discount factor = Df = 1/(1+Rate)^Year

Present Values

0

-992000.00

0.00

0.00

-42,000.00

-1,034,000.00

1.000000

-1,034,000.00

Co

Ci

D

NWC

Net Cash flow = (Co+Ci-D)x(1-Tax)+D+NWC

Df = 1/(1+10%)^Year

Df x Net Cash flows

1

-767,000.00

1,295,000.00

198,400.00

402,752.00

0.909091

366,138.2184

2

-800,300.00

1,359,750.00

198,400.00

422,251.00

0.826446

348,967.6499

3

-835,598.00

1,427,737.50

198,400.00

442,518.49

0.751315

332,470.7793

4

-873,013.88

1,499,124.38

198,400.00

463,580.51

0.683013

316,631.5128

5

-912,674.71

1,574,080.59

198,400.00

42,000.00

527,463.65

0.620921

327,513.2547

Total = NPV =

657,721.42

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