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Chapter 8-Question 3) Calculating Payback. Offshore Drilling Products, Inc., imp

ID: 2669318 • Letter: C

Question

Chapter 8-Question 3) Calculating Payback. Offshore Drilling Products, Inc., imposes a payback cutoff of three years for its international projects. If the company has the following two projects available, should it accept either of them?

Year           Cash Flow (A)              Cash Flow (B)
0                  -$45,000                    -$90,000
1                      17,000                      19,000
2                      23,000                       24,000
3                     19,000                        35,000
4                      5,000                       250,000

Explanation / Answer

Payback period = No. of years prior to full recovery + (unrecovered cost @ start of year of full recovery / Cash flow during year of full recovery). Using the above formula: Payback period for project A is 2.26 years Payback period for project B is 3.04 years Hence the company should accept project A as it meets its payback requirements.