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ID: 2572145 • Letter: P

Question

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11-42 NPV, IRR, and Payback Long Lake Dairy King is considering a proposal to invest in a speaker system that would allow its employees to service drive-through customers. The cost of the system (including installation of special windows and driveway modifications) is $90,000. Jenna Holding, manager of Long Lake Dairy King, expects the drive-through operations to increase annual sales by $50,000, with a 40% contribution margin ratio. Assume that the system has an economic life of six years, at which time it will have no disposal value. The required rate of return is 12%. Ignore taxes. 1. 2. Compute the payback period for the investment in the speaker system. Compute the net present value of the speaker system.

Explanation / Answer

1. Payback period = cost of speaker / net annual cash inflow

= 90000/ 50000* 40%

= 90000/ 20000

= 4.5 years

2.Net present value = Present value of cash inflow - present value of cash outflow

= $20000 * PVAF (12%, 6years) - $90000

= 20000 * 4.111 - 90000

=82220 - 90000

= $ (7780)