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Problem 19.25 (Algorithmic) Discount Rates, Quality, Market Share, Contemporary

ID: 2416771 • Letter: P

Question

Problem 19.25 (Algorithmic)
Discount Rates, Quality, Market Share, Contemporary Manufacturing Environment

Sweeney Manufacturing has a plant where the equipment is essentially worn out. The equipment must be replaced, and Sweeney is considering two competing investment alternatives. The first alternative would replace the worn-out equipment with traditional production equipment; the second alternative uses contemporary technology and has computer-aided design and manufacturing capabilities. The investment and after-tax operating cash flows for each alternative are as follows:

The company uses a discount rate of 18 percent for all of its investments. The company's cost of capital is 14 percent.

The present value tables provided in Exhibit 19B.1 and Exhibit 19B.2 must be used to solve the following problems.

Required:

1. Calculate the net present value for each investment using a discount rate of 18 percent. Round intermediate calculations and your final answer to the nearest dollar. If the NPV is negative, enter your answer as a negative value.

2. Calculate the net present value for each investment using a discount rate of 14 percent. Round intermediate calculations and the final answer to the nearest dollar.

3. Which rate should the company use to compute the net present value?
- Select your answer -The 18% discount rateThe 14% cost of capitalA rate higher than 18%A rate lower than 14%Item 5

4. Now, assume that if the traditional equipment is purchased, the competitive position of the firm will deteriorate because of lower quality (relative to competitors who did automate). Marketing estimates that the loss in market share will decrease the projected net cash inflows by 50 percent for Years 3–10. Recalculate the NPV of the traditional equipment given this outcome using a discount rate of 14 percent. Round intermediate calculations and your final answer to the nearest dollar.

What is the NPV now?

$

What is the decision now?
- Select your answer -Contemporary technology is preferredTraditional equipment is preferred


Year Traditional
Equipment
Contemporary
Technology
  0 $(998,050) $(4,005,200)   1 607,300 206,200   2 396,300 397,700   3 207,750 594,750   4 207,750 809,900   5 207,750 809,900   6 207,750 809,900   7 207,750 992,550   8 207,750 1,999,200   9 207,750 1,999,200   10 207,750 1,999,200

Explanation / Answer

Year Traditional Contemporary Present Value Factor @ 18% Present Value Present Value Factor @ 14% Present Value Revised Cash Flows Present Value Factor @ 14% Present Value Equipment Technology Traditional Contemporary Traditional Contemporary Traditional Contemporary Traditional Contemporary   0       (998,050)         (4,005,200)                   1.00       (998,050)        (4,005,200)                  1.00          (998,050)        (4,005,200)      (998,050)        (4,005,200)                   1.00 (998,050) (4,005,200)   1         607,300             206,200                   0.85         514,661             174,746                  0.88            532,719            180,877       607,300             206,200                   0.88    532,719       180,877   2         396,300             397,700                   0.72         284,616             285,622                  0.77            304,940            306,017       396,300             397,700                   0.77    304,940       306,017   3         207,750             594,750                   0.61         126,443             361,983                  0.67            140,225            401,439       103,875             297,375                   0.67      70,113       200,720   4         207,750             809,900                   0.52         107,155             417,737                  0.59            123,005            479,526       103,875             404,950                   0.59      61,502       239,763   5         207,750             809,900                   0.44           90,809             354,015                  0.52            107,899            420,637       103,875             404,950                   0.52      53,949       210,318   6         207,750             809,900                   0.37           76,957             300,013                  0.46              94,648            368,980       103,875             404,950                   0.46      47,324       184,490   7         207,750             992,550                   0.31           65,218             311,586                  0.40              83,025            396,660       103,875             496,275                   0.40      41,512       198,330   8         207,750          1,999,200                   0.27           55,269             531,863                  0.35              72,829            700,838       103,875             999,600                   0.35      36,414       350,419   9         207,750          1,999,200                   0.23           46,838             450,732                  0.31              63,885            614,770       103,875             999,600                   0.31      31,942       307,385   10         207,750          1,999,200                   0.19           39,694             381,976                  0.27              56,039            539,272       103,875             999,600                   0.27      28,020       269,636 NPV         409,612           (434,927)            581,164            403,815    210,386 (1,557,245) 1) NPV at 18% is 409,612, -434,927 2) NPV at 18% is 581,164, 403,815 3) Company should use Cost of Capital not the Discount Rate for NPV Caluclation 14% Cost of Capital 4) NPV at 14% is 210,386, -1,557,245