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Use the following information to answer the next two questions: A manufacturing

ID: 1167506 • Letter: U

Question

Use the following information to answer the next two questions:
A manufacturing firm is deciding whether to invest in a new printer that needs an initial investment of $150,000. This will increase cash flows in the first year by $80,000 and $75,000 in the second year.

If the cost of capital decreased to 1%, does the firm invest in the new technology?

Yes because the NPV=0

Yes because the NPV>0

No because the NPV<0

Need information on the marginal benefits and costs

a.

Yes because the NPV=0

b.

Yes because the NPV>0

c.

No because the NPV<0

d.

Need information on the marginal benefits and costs

Explanation / Answer

The factor of cost of capital at 1% rate in each would be as below:

1st year = 1 / (1 + 0.01)^1 = 0.9901

2nd year = 1 / (1 + 0.01)^2 = 0.9803

Net present value (NPV): This is the difference between present value of future cash flows and the initial investments. The project should be accepted if NPV > 0.

NPV = {($80,000 × 0.9901) + ($75,000 × 0.9803)} - $150,000

         = ($79,208 + $73,522.5) - $150,000

         = $152,730.5 - $150,000

         = $2,730.5

Since NPV is greater than 0, the firm should invest in the new technology.

Answer: The correct option is b.