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Cost Accounting - NPV - Please help answer the (1) blank Lawson Company is consi

ID: 2415893 • Letter: C

Question

Cost Accounting - NPV - Please help answer the (1) blank

Lawson Company is considering production of an electronic tablet with the following associated data:

(Will need to use a present value table)

• Expected annual revenues, $1,541,000. • A projected product life cycle of five years. • Equipment, $1,631,000 with a salvage value of $195,000 after five years. • Expected increase in working capital, $200,000 (recoverable at the end of five years). • Annual cash operating expenses are estimated at $868,000. • The required rate of return is 10 percent.

Explanation / Answer

$ 1,068,000*0.621=$663,228

NPV =$-1,831.000+$2,132,737+ $663,228 =$964,965

Year Item Cash Flow 0 Equipment $ -1,631,000 Working capital -200,000 Total $ -1,831,000 *1 (PV) =$-1,831.000 1-4 Revenues $ 1,541,00 Operating expenses -868,000 Total $ 673,000 *3.169=$2,132,737 5 Revenues $ 1,541,000 Operating expenses -868,000 Salvage 195,000 Recovery of working capital 200,000 Total

$ 1,068,000*0.621=$663,228

NPV =$-1,831.000+$2,132,737+ $663,228 =$964,965