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New project analysis Holmes Manufacturing is considering a new machine that cost

ID: 2655428 • Letter: N

Question

New project analysis

Holmes Manufacturing is considering a new machine that costs $230,000 and would reduce pretax manufacturing costs by $90,000 annually. Holmes would use the 3-year MACRS method to depreciate the machine, and management thinks the machine would have a value of $26,000 at the end of its 5-year operating life. The applicable depreciation rates are 33%, 45%, 15%, and 7%. Net operating working capital would increase by $24,000 initially, but it would be recovered at the end of the project's 5-year life. Holmes' marginal tax rate is 40%, and a 12% WACC is appropriate for the project.

Calculate the project's NPV. Round your answer to the nearest cent.
$  

Calculate the project's IRR. Round your answer to two decimal places.
%

Calculate the project's MIRR. Round your answer to two decimal places.
%

Calculate the project's payback. Round your answer to two decimal places.
years

Assume management is unsure about the $90,000 cost savings-this figure could deviate by as much as plus or minus 20%. What would the NPV be under each of these situations? Round your answers to the nearest cent.

20% savings increase. $  

20% savings decrease. $  

Suppose the CFO wants you to do a scenario analysis with different values for the cost savings, the machine's salvage value, and the net operating working capital (NOWC) requirement. She asks you to use the following probabilities and values in the scenario analysis:



Calculate the project's expected NPV, its standard deviation, and its coefficient of variation. Round your answers to two decimal places.

E(NPV) = $  

NPV = $  

CV =



Would you recommend that the project be accepted?
-Select-yes OR no

Scenario Probability Cost Savings Salvage Value NOWC Worst case 0.35 $72,000 $21,000 $29,000 Base case 0.35 $90,000 $26,000 $24,000 Best case 0.30 $108,000 $31,000 $19,000

Explanation / Answer

New project analysis

Holmes Manufacturing is considering a new machine that costs $230,000 and would reduce pretax manufacturing costs by $90,000 annually. Holmes would use the 3-year MACRS method to depreciate the machine, and management thinks the machine would have a value of $26,000 at the end of its 5-year operating life. The applicable depreciation rates are 33%, 45%, 15%, and 7%. Net operating working capital would increase by $24,000 initially, but it would be recovered at the end of the project's 5-year life. Holmes' marginal tax rate is 40%, and a 12% WACC is appropriate for the project.

Initial Investment = Machine Cost + Working Capital

Initial Investment = 230000+24000

Initial Investment = 254000

Terminal Value = Post Tax Salvage Value + working capital realised

Terminal Value = 26000*(1-40%) + 24000

Terminal Value = $ 39,600

Year 1 Operating Cash Flow = 90000*(1-40%) + 230000*33%*40%

Year 1 Operating Cash Flow = 84360

Year 2 Operating Cash Flow = 90000*(1-40%) + 230000*45%*40%

Year 2 Operating Cash Flow = 95400

Year 3 Operating Cash Flow = 90000*(1-40%) + 230000*15%*40%

Year 3 Operating Cash Flow =67800

Year 4 Operating Cash Flow = 90000*(1-40%) + 230000*7%*40%

Year 4 Operating Cash Flow =60440

Year 5 Operating Cash Flow = 90000*(1-40%)

Year 5 Operating Cash Flow =54000

Calculate the project's NPV. Round your answer to the nearest cent.

NPV = -Initial Investment + Year 1 Operating Cash Flow/(1+rate)  + Year 2 Operating Cash Flow/(1+rate)^2 + Year 3 Operating Cash Flow/(1+rate)^3+ Year 4 Operating Cash Flow/(1+rate)^4+ Year 5 Operating Cash Flow/(1+rate)^5+ Terminal Value/(1+rate)^5

NPV = -254000 + 84360/1.12 + 95400/1.12^2 + 67800/1.12^3 + 60440/1.12^4 + 54000/1.12^5 + 39600/1.12^5

NPV = 37154

Calculate the project's IRR. Round your answer to two decimal places.

IRR = irr(values)

IRR = irr({-254000,84360,95400,67800,60440,93600})

IRR = 17.89%

Calculate the project's MIRR. Round your answer to two decimal places.

FV of Cash Flow = 84360*(1+12%)^4 + 95400*(1+12%)^3 + 67800*(1+12%)^2  + 60440*(1+12%)^1  + 54000 + 39600

FV of Cash Flow = 513,113.34

MIRR = (FV of Cash Flow/Initial Investment)^(1/5) - 1

MIRR = (513113.34/254000)^(1/5) - 1

MIRR = 15.10%



Calculate the project's payback. Round your answer to two decimal places.

Project's payback = 3 + 6440/60440

Project's payback = 3.11 Years

Year Cash Flow Cumulative 0 -254000 -254000 1 84360 -169640 2 95400 -74240 3 67800 -6440 4 60440 54000 5 93600 147600