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Citrus Company is considering a project that has estimated annual net cash flows

ID: 2480507 • Letter: C

Question

Citrus Company is considering a project that has estimated annual net cash flows of $32,000 for six years and is estimated to cost $150,000. Citrus’s cost of capital is 8 percent. Determine the net present value of the project. (Future Value of $1, Present Value of $1, Future Value Annuity of $1, Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Round your final answers to 2 decimal places.)

Net Present Value ___________

Based on NPV, determine whether project is acceptable to Citrus.

Based on NPV, determine whether project is acceptable to Citrus.

Acceptable Not Acceptable

Explanation / Answer

Solution:

Net Present Value = Present Value of Cash Inflows - Present Value of Cash Outflows

= [$32,000 x PVIFA (8%, 6)] - $150,000

= ($32,000 x 4.62288) - $150,000

= $147,932 - $150,000

= --$2,068

Since the NPV is negative Project is not acceptable.