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Cardinal Company is considering a project that would require a $2,805,000 invest

ID: 2527443 • Letter: C

Question

Cardinal Company is considering a project that would require a $2,805,000 investment in equipment with a useful life of five years. At the end of five years, the project would terminate and the equipment would be sold for its salvage value of $400,000. The company’s discount rate is 14%. The project would provide net operating income each year as follows:

  

  

Assume a postaudit showed that all estimates (including total sales) were exactly correct except for the variable expense ratio, which actually turned out to be 50%. What was the project’s actual payback period? (Round your answer to 2 decimal places.)

  

Nothing figuring correctly today. :(

Cardinal Company is considering a project that would require a $2,805,000 investment in equipment with a useful life of five years. At the end of five years, the project would terminate and the equipment would be sold for its salvage value of $400,000. The company’s discount rate is 14%. The project would provide net operating income each year as follows:

Explanation / Answer

Calculation of Corrected Cash Inflow per annum: Sales    2,741,000.00 Variable Expenses - 50%    1,370,500.00 Contribution    1,370,500.00 Advertisement, salaries and other fixed out-of-pocket costs        642,000.00 Cash Inflow per annum        728,500.00 Payback Period = Intial Investment / Expected Net Cash Inflow per annum Payback Period = $2,805,000 / $728,500 Payback Period = 3.85 years (Approx.)