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Five independent projects consisting of reinforcing dams, levees, and embankment

ID: 381902 • Letter: F

Question

Five independent projects consisting of reinforcing dams, levees, and embankments are available for funding by a certain public agency. The following tabulation shows the equivalent annual benefits and costs for each:

A- What is the rank-ordering of projects from best to worst?

B-If the projects involved intangible benefits that required considerable judgement in assigning their values, would your recommendation be affected?

Annual

Benefits

Annual

Costs

$2,000,000

Project

Annual

Benefits

Annual

Costs

A $1,800,000

$2,000,000

B $5,600,000 $4,200,000 C $8,400,000 $6,800,000 D $2,600,000 $2,800,000 E $6,600,000 $5,400,000

Explanation / Answer

First, we calculate Net Profit and Return on Investment % for each projects:

Net Profit = Annual Benefits - Annual Costs

Return on Investment % = (Net Profit / Annual Costs) * 100

A. Hence, the rank ordering from best to worst will be B-C-E-D-A

B. Since, the amount of net profit in B and C is comparable, we could choose C over B in case of some intangible benefits which may be important otherwise my recommendation would be Project B.

Project Annual Benefits Annual Cost Net Profit ROI % A $1,800,000 $2,000,000 -$200,000 -10% B $5,600,000 $4,200,000 $1,400,000 33% C $8,400,000 $6,800,000 $1,600,000 23.5% D $2,600,000 $2,800,000 -$200,000 -7% E $6,600,000 $5,400,000 $1,200,000 22.22%