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Maple Products is considering the introduction of a new product with the estimat

ID: 2653913 • Letter: M

Question

Maple Products is considering the introduction of a new product with the estimated cash flows shown below. Evaluate the following Cash Flows using the criteria in parts a-d with a MARR of 20%. Indicate for each evaluation whether the proposal should be accepted or rejected. Show Excel formulas and calculations. Thank you! Year 0 1 2 3 4 5 Cash Flow ($250,000) $50,000 $100,000 $150,000 $150,000 $150,000 a Present Worth (PW) b Annual Worth (AW) c Internal rate of Return (IRR) d Discounted Payback by end of year (EOY) 3 Maple Products is considering the introduction of a new product with the estimated cash flows shown below. Evaluate the following Cash Flows using the criteria in parts a-d with a MARR of 20%. Indicate for each evaluation whether the proposal should be accepted or rejected. Show Excel formulas and calculations. Thank you! Year 0 1 2 3 4 5 Cash Flow ($250,000) $50,000 $100,000 $150,000 $150,000 $150,000 a Present Worth (PW) b Annual Worth (AW) c Internal rate of Return (IRR) d Discounted Payback by end of year (EOY) 3

Explanation / Answer

a. Present Worth
Present worth of all the cash flows are as follows:


Net Present Worth = summation of present value of all the cash flows = 805,36.3
Alternatively use NPV function in excel
Present worth = NPV(<interest rate>, all the cash flows starting year 1) + cash flow of year 0
=NPV(20%, 50000,100000,150000,150000,150000) -250000 = 805.27
Since Net present Worth is positive, proposal should be accepted.


b. Annual worth
Use PMT function in excel
Annual Worth = PMT (<interest rate>,<No of Years>, -1* Net Present Value)
= PMT(20%,5,-805,36.3) = 26929.7
Since Annual worth is positive, proposal should be accepted

c. Internal rate of return (IRR )
Usee IRR function in escel
=IRR (all the cash flows)
= IRR(-250000,50000,100000,150000,150000,150000)
=32%
Since IRR is greater than MARR , proposal should be accepted.

d. Discounted Payback by end of year 3
We have following cash flows CF0 = -250000
CF1 = 50000
CF2 = 100000
CF3 = 150000

Use NPV in Excel
Discounted payback by the end of year 3 = NPV(<interest rate>, all the cash flows starting year 1 to year 3) + cash flow of year 0
=NPV(20% ,50000,100000,150000) -250000 = -52083.3

Since discounted payback by the end of year 3 i negative, proposal should not be acccepted.

Year 0 1 2 3 4 5 Cash Flow -250000 50000 100000 150000 150000 150000 Present Worth = Cashflow/(Power(1+MARR),year) -250000 41666.67 69444.44 86805.56 72337.96 60281.64