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Consider a project that costs $380,000 today, provides an income of $120,000 per

ID: 1163716 • Letter: C

Question

Consider a project that costs $380,000 today, provides an income of $120,000 per year for four years, and costs $50,000 to dispose of in four years

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Consider a project that costs $380,000 today, provides an income of $120,000 per year for four years, and costs S50,000 to dispose of in four years. Assume that the first income payment comes in one year and the last payment in four years. Should the project be undertaken if the discount rate is 0%? How about ifthe discount rate is 2%? Is 5%? Is 10%? 9.

Explanation / Answer

ANSWER:

1) At 0% discount rate

initial cost = $380,000

yearly income = $120,000

dispose cost at the end of 4th year = $50,000

We need to find the present worth at 0% discount rate.

pw = initial cost + yearly income(p/a,i,n) + disposal income at the end of 4th year(p/f,i,n)

pw = -380,000 + 120,000(p/a,0%,4) - 50,000(p/f,0%,4)

at 0% discount rate , the time value of money will not be there.

so pw = -380,000 + 120,000 * 4 - 50,000

pw = -380,000 + 480,000 - 50,000

pw = $50,000

2) At 2% discount rate

initial cost = $380,000

yearly income = $120,000

dispose cost at the end of 4th year = $50,000

We need to find the present worth at 2% discount rate.

pw = initial cost + yearly income(p/a,i,n) + disposal income at the end of 4th year(p/f,i,n)

pw = -380,000 + 120,000(p/a,2%,4) - 50,000(p/f,2%,4)

so pw = -380,000 + 120,000 * 3.808 - 50,000 * 0.9238

pw = -380,000 + 456,960 - 46,190

pw = $30,770

3) At 5% discount rate

initial cost = $380,000

yearly income = $120,000

dispose cost at the end of 4th year = $50,000

We need to find the present worth at 5% discount rate.

pw = initial cost + yearly income(p/a,i,n) + disposal income at the end of 4th year(p/f,i,n)

pw = -380,000 + 120,000(p/a,5%,4) - 50,000(p/f,5%,4)

so pw = -380,000 + 120,000 * 3.546 - 50,000 * 0.8227

pw = -380,000 + 425,520 - 41,135

pw = $4,385

4) At 10% discount rate

initial cost = $380,000

yearly income = $120,000

dispose cost at the end of 4th year = $50,000

We need to find the present worth at 10% discount rate.

pw = initial cost + yearly income(p/a,i,n) + disposal income at the end of 4th year(p/f,i,n)

pw = -380,000 + 120,000(p/a,10%,4) - 50,000(p/f,10%,4)

so pw = -380,000 + 120,000 * 3.17 - 50,000 * 0.683

pw = -380,000 + 380,400 - 34,150

pw = -$33,750

so the project could be undertaken when the discounts are 0% , 2% , 5% as the present worth is positive while at 10% discount rate the present worth is negative and hence the project should not be taken at 10% discount rate.