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Merrill Corp. has the following information available about a potential capital

ID: 2563045 • Letter: M

Question

Merrill Corp. has the following information available about a potential capital investment: Initial investment Annual net income $2,300,000 $ 180,000 8 years Salvage value Merrill's cost of capital $ 190,000 896 Assume straight line depreciation method is used Required 1. Calculate the project's net present value. (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. Do not round intermediate calculations. Round the final answer to nearest whole dollar.) Net Present Value 2. Without making any calculations, determine whether the internal rate of return (IRR) is more or less than 8 percent Less than 8 Percent Greater than 8 Percent 3. Calculate the net present value using a 11 percent discount rate. (Future Value of $1. Present Value of $1, Future Value Annuity of S1, Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Do not round intermediate calculations. Round the final answer to nearest whole dollar.) Net Present Value

Explanation / Answer

Q1:

Computation of NPV

Year

Cash flow

PV Factor @ 8%

0

$      (2,300,000)

1

$ (2,300,000.00)

1

$             443,750

0.925925926

$        410,879.63

2

$             443,750

0.85733882

$        380,444.10

3

$             443,750

0.793832241

$        352,263.06

4

$             443,750

0.735029853

$        326,169.50

5

$             443,750

0.680583197

$        302,008.79

6

$             443,750

0.630169627

$        279,637.77

7

$             443,750

0.583490395

$        258,923.86

8

$             633,750

0.540268885

$        342,395.41

NPV

$        352,722.12

2. IRR is greater than 8% as NPV is positive

3. Computation of NPV

Year

Cashflow

PV Factor @ 11%

0

$ (2,300,000)

1

$ (2,300,000.00)

1

$       443,750

0.900901

$        399,774.77

2

$       443,750

0.811622

$        360,157.45

3

$       443,750

0.731191

$        324,466.18

4

$       443,750

0.658731

$        292,311.87

5

$       443,750

0.593451

$        263,344.03

6

$       443,750

0.534641

$        237,246.87

7

$       443,750

0.481658

$        213,735.92

8

$       633,750

0.433926

$        275,000.92

NPV

$          66,038.01

4. As NPV is positive @ 11% hence IRR is more than 11 percent

Year

Cash flow

PV Factor @ 8%

0

$      (2,300,000)

1

$ (2,300,000.00)

1

$             443,750

0.925925926

$        410,879.63

2

$             443,750

0.85733882

$        380,444.10

3

$             443,750

0.793832241

$        352,263.06

4

$             443,750

0.735029853

$        326,169.50

5

$             443,750

0.680583197

$        302,008.79

6

$             443,750

0.630169627

$        279,637.77

7

$             443,750

0.583490395

$        258,923.86

8

$             633,750

0.540268885

$        342,395.41

NPV

$        352,722.12