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Cardinal Company is considering a five-year project that would require a $2,800,

ID: 2475105 • Letter: C

Question

Cardinal Company is considering a five-year project that would require a $2,800,000 investment in equipment with a useful life of five years and no salvage value. The company’s discount rate is 14%. The project would provide net operating income in each of five years as follows:

Required:

Which item(s) in the income statement shown above will not affect cash flows? (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.)

2-a.

What are the project’s annual net cash inflows?

         

What is the project profitability index for this project? (Round discount factor(s) to 3 decimal places and final answer to 2 decimal places.)

What is the project’s simple rate of return for each of the five years? (Round your answer to 2 decimal places. i.e. 0.12342 should be considered as 12.34%.)

If the company’s discount rate was 16% instead of 14%, would you expect the project's net present value to be higher, lower, or the same?

If the equipment had a salvage value of $300,000 at the end of five years, would you expect the project’s payback period to be higher, lower, or the same?

If the equipment had a salvage value of $300,000 at the end of five years, would you expect the project's net present value to be higher, lower, or the same?

If the equipment had a salvage value of $300,000 at the end of five years, would you expect the project’s simple rate of return to be higher, lower, or the same?

Cardinal Company is considering a five-year project that would require a $2,800,000 investment in equipment with a useful life of five years and no salvage value. The company’s discount rate is 14%. The project would provide net operating income in each of five years as follows:

Explanation / Answer

Ans 1 Depreciation Expenses Amount Ans 2-a annual net cash inflows Net operating income+Depreciation 377,000+560,000                     9,37,000.00 Ans 2-b Annual Net cash inflow                     9,37,000.00 PVAF @ 14% for 5 years                                   3.43 Present Value of cash inflows                   32,16,796.87 Ans 5 Project Profitability index Present value of cash inflow/Initial Cost 3216797/2800000                                   1.15 Ans 7 Project Pay back Period Initial Investment/Net annual cash inflows 2800000/937000                                   2.99