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Phoenix Company can invest in each of three cheese-making projects: C1, C2, and

ID: 2484608 • Letter: P

Question

Phoenix Company can invest in each of three cheese-making projects: C1, C2, and C3. Each project requires an initial investment of $252,000 and would yield the following annual cash flows. (PV of $1, FV of $1, PVA of $1, and FVA of $1) (Use appropriate factor(s) from the tables provided. Negative amounts should be indicated by a minus sign.)

Assuming that the company requires a 10% return from its investments, use net present value to determine which projects, if any, should be acquired. (Round your answers to the nearest whole dollar.)

C1 C2 C3   Year 1 $ 20,000 $ 104,000 $ 188,000   Year 2 116,000 104,000 68,000   Year 3 176,000 104,000 56,000      Totals $ 312,000 $ 312,000 $ 312,000   

Explanation / Answer

Initial Investment

1

                      (252,000)

Project C1

year

CashFlow

PV Factor@ 10%

PV

1

               20,000

0.9091

                          18,182

2

             116,000

0.8264

                          95,868

3

             176,000

0.7513

                        132,231

PV

                        246,281

Less Initial Investment

                      (252,000)

NPV

                          (5,719)

Initial Investment

1

                      (252,000)

Project C2

year

CashFlow

PV Factor@ 10%

PV

1

             104,000

0.9091

                    94,545.45

2

             104,000

0.8264

                    85,950.41

3

             104,000

0.7513

                    78,136.74

NPV

                  258,632.61

PV

                        422,720

Less Initial Investment

                      (252,000)

NPV

                        170,720

Initial Investment

1

                      (252,000)

Project C3

year

CashFlow

PV Factor@ 10%

PV

1

             188,000

0.9091

                  170,909.09

2

               68,000

0.8264

                    56,198.35

3

               56,000

0.7513

                    42,073.63

NPV

                  269,181.07

PV

                        367,453

Less Initial Investment

                      (252,000)

NPV

                       115,453

Initial Investment

1

                      (252,000)

Project C1

year

CashFlow

PV Factor@ 10%

PV

1

               20,000

0.9091

                          18,182

2

             116,000

0.8264

                          95,868

3

             176,000

0.7513

                        132,231

PV

                        246,281

Less Initial Investment

                      (252,000)

NPV

                          (5,719)