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Problem 12-19 Use of profitability index [LO4] You are asked to evaluate the fol

ID: 2654972 • Letter: P

Question

Problem 12-19 Use of profitability index [LO4]

You are asked to evaluate the following two projects for the Norton corporation. Use a discount rate of 14 percent. Use Appendix B for an approximate answer but calculate your final answer using the formula and financial calculator methods.

  

  

Calculate the profitability index for project X. (Do not round intermediate calculations and round your answer to 2 decimal places.)

    

  

Calculate the profitability index for project Y. (Do not round intermediate calculations and round your answer to 2 decimal places.)

  

  

Which project would you select?

You are asked to evaluate the following two projects for the Norton corporation. Use a discount rate of 14 percent. Use Appendix B for an approximate answer but calculate your final answer using the formula and financial calculator methods.

Explanation / Answer

Statement showing calculation of Profitability Index Project X Project Y Particulars Time PVF@14% Amount PV(Amount *PVF) Amount PV(Amount *PVF) Cash Outflows(Invt in project)                                -                                        1.0000                           (54,000.000)                             (54,000.00)                           (74,000.000)                             (74,000.00) PV of Cash Outflows                                -                               (54,000.00)                             (74,000.00) Annual Cash Flows                         1.000                                      0.8772                           27,000.0000                               23,684.21                           37,000.0000                               32,456.14 Annual Cash Flows                         2.000                                      0.7695                           25,000.0000                               19,236.69                           30,000.0000                               23,084.03 Annual Cash Flows                         3.000                                      0.6750                           25,000.0000                               16,874.29                           31,000.0000                               20,924.12 Annual Cash Flows                         4.000                                      0.5921                           23,600.0000                               13,973.09                           33,000.0000                               19,538.65 PV of Cash Inflows                               73,768.28                               96,002.93 Profitability Index = PV of Future Cash Flows/ Initial Investment                                     1.3661                                     1.2973 Project X should be accepted on the basis of profitability index since it has higher PI than Project Y Time PVF@14% Working Notes                                                                         1.000                       0.8772 1/1.14                                                                         2.000                       0.7695 .8772/1.14                                                                         3.000                       0.6750 .7695/1.14                                                                         4.000                       0.5921 .6750/1.14                       2.9137