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QZY Inc. is evaluating new widget machines offered by three companies: Company A

ID: 1099943 • Letter: Q

Question

QZY Inc. is evaluating new widget machines offered by three companies:

Company A

Company B

Company C

First Cost, $

15,000

25,000

20,000

Maintenance & Operating Costs, $

1,600

400

900

Annual Benefit, $

8,000

3,000

9,000

Salvage Value, $

3,000

6,000

4,500

Useful Life, in years

4

4

4

MARR = 15%. From which company, if any, should you buy the widget machine? Use rate of return analysis.

Neither can be selected

Company C

Company A

Company B

Company A

Company B

Company C

First Cost, $

15,000

25,000

20,000

Maintenance & Operating Costs, $

1,600

400

900

Annual Benefit, $

8,000

3,000

9,000

Salvage Value, $

3,000

6,000

4,500

Useful Life, in years

4

4

4

Explanation / Answer

Hi,

Please find the detailed answer as follows:

You need to calculate the NPV to take the decision

NPV

Machine A = -15000 + (8000-1600)/(1+.15)^1 + (8000-1600)/(1+.15)^2 + (8000-1600)/(1+.15)^3 + (8000-1600)/(1+.15)^4 + 3000/(1+.15)^4 = 4987.12

Machine B = -25000 + (3000-400)/(1+.15)^1 + (3000-400)/(1+.15)^2 + (3000-400)/(1+.15)^3 + (3000-400)/(1+.15)^4 + 6000/(1+.15)^4 = -14146.54

Machine C = -20000 + (9000-900)/(1+.15)^1 + (9000-900)/(1+.15)^2 + (9000-900)/(1+.15)^3 + (9000-900)/(1+.15)^4 + 4500/(1+.15)^4 = 5698.21

Based on the above calculations, you should buy from Company C as it offers the highest NPV.

Option B (Company C) is the correct answer.

Thanks.