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Roche Brothers is considering a capacity expansion or its supermarket The landow

ID: 455151 • Letter: R

Question

Roche Brothers is considering a capacity expansion or its supermarket The landowner will build the addition to suit in return for $200.000 upon completion And a 5-year lease. The increase in rent for the addition is $10.000 per month. The annual sales projected through year 5 follow. The current effective capacity is equivalent to 500,000 customers per year. Assume a 2 percent pretax profit on sales. If Roche expands its capacity to serve 700,000 customers per year now (end of year 0), what are the projected annual incremental pretax cash flows attributable to this expansion? If Roche expands its capacity to serve 700,000 customers per year at the end of year 2. the landowner will build the same addition for $240.000 and a 3- year lease at $12.000 per month. What are the projected annual incremental pretax cash flows attributable to this expansion alternative?

Explanation / Answer

Year:::::::::::::::::::::::::::::::1::::::::::::::::::::::::::2::::::::::::::::::::::::::3::::::::::::::::::::::::::4::::::::::::::::::::::::::::::::5

Customers:::::::::::::560,000::::::::::::::::600,000:::::::::::::::685,000::::::::::::::::::700,000::::::::::::::::715,000

Less:

Greater customers:500,000::::::::::::::500,000::::::::::::::::500,000::::::::::::::::::::500,000::::::::::::::500,000

_________________________________________________________________________________

Customers excess:60,000:::::::::::::::::100,000:::::::::::::::185,000:::::::::::::::::::200,000::::::::::::::::215,000

* average sales::::::::::$50::::::::::::::::::::::$53:::::::::::::::::::::$56::::::::::::::::::::::::::::$60::::::::::::::::::::::$64

_________________________________________________________________________________

Revenue sales:::::$3,000,000::::::::::$5,300,000::::::::::$10,360,000:::::::::::$12,000,000:::::::$13,760,000

*2/100

Profit on sales::::$60,000:::::::::::::::::$106,000::::::::::::$207,200::::::::::::::::::$240,000:::::::::::::$275,200

Less:

Additional Rent:::$120,000::::::::::::::$120,000:::::::::::::$120,000::::::::::::::::::$120,000::::::::::::::$120,000

_________________________________________________________________________________

Contribution:::::::-$60,000:::::::::::::::::-$14,000::::::::::::::$87,200:::::::::::::::::::$120,000:::::::::::::$155,200

__________________________________________________________________________________

Projected more than investment can get as profit=$87,200+$120,000+$155,200=$362,400-$60,000-$14,000

=$288,400

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b)

Year:::::::::::::::::::::::::::::::1::::::::::::::::::::::::::2::::::::::::::::::::::::::3::::::::::::::::::::::::::4::::::::::::::::::::::::::::::::5

Customers:::::::::::::560,000::::::::::::::::600,000:::::::::::::::685,000::::::::::::::::::700,000::::::::::::::::715,000

Less:

Greater customers:500,000::::::::::::::500,000::::::::::::::::500,000::::::::::::::::::::500,000::::::::::::::500,000

_________________________________________________________________________________

Customers excess:60,000:::::::::::::::::100,000:::::::::::::::185,000:::::::::::::::::::200,000::::::::::::::::215,000

* average sales::::::::::$50::::::::::::::::::::::$53:::::::::::::::::::::$56::::::::::::::::::::::::::::$60::::::::::::::::::::::$64

_________________________________________________________________________________

Revenue sales:::::$3,000,000::::::::::$5,300,000::::::::::$10,360,000:::::::::::$12,000,000:::::::$13,760,000

*2/100

Profit on sales::::$60,000::::::::::::::$106,000:::::::::::::::::::::::::$207,200:::::::::::::::$240,000:::::::::$275,200

Less:

Additional

Rent:::::::::::::::::::::$144,000::::::::::::::$144,000:::::::::::::$144,000::::::::NIL:::::::::::::::::::::NIL

__________________________________________________________________________

Contribution::::::-$84,000:::::::::::::::::-$38,000::::::::::::::$63,200:::::::::$240,000:::::::::$275,200

Projected more than investment can get as profit

$63,200+$240,000+$275,200=$578,400 -$84,000-$38,000=$456,400

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