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Problem 17-03 Collections Qtime Products believes that use of a lockbox system c

ID: 2723564 • Letter: P

Question

Problem 17-03
Collections

Qtime Products believes that use of a lockbox system can shorten its accounts receivable collection period by four days. The firm's annual sales, all on credit, are $65 million, billed on a continuous basis. The firm can earn 7% on its short-term investments. The cost of the lockbox system is $57,500 per year. Assume a 365-day year.

What amount of cash will be made available for other uses under the lockbox system? Round your answer to the nearest dollar.
$   

What net benefit (or cost) will the firm receive if it adopts the lockbox system? If the answer is negative, use minus sign. Round your answer to the nearest dollar.
$   

Should the firm adopt the proposed lockbox system?

Explanation / Answer

A. Cash available = ($65m/365) *4 = $712,329

B. Interest Income from Reinvesting the cash available = $712,329 *(7%) = $49863.03

Lockbox costs = $57,500

Net Benefit = $49863.03 - $57,500 = ($7636.97)