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Replacement Analysis The Everly Equipment Company\'s flange-lipping machine was

ID: 2744451 • Letter: R

Question

Replacement Analysis

The Everly Equipment Company's flange-lipping machine was purchased 5 years ago for $100,000. It had an expected life of 10 years when it was bought and is being depreciated by the straight-line method by $10,000 per year. As the older flange-lippers are robust and useful machines, it can be sold for $20,000 at the end of its useful life. A new high-efficiency digital-controlled flange-lipper can be purchased for $160,000, including installation costs. During its 5-year life, it will reduce cash operating expenses by $50,000 per year, although it will not affect sales. At the end of its useful life, the high-efficiency machine is estimated to be worthless. MACRS depreciation will be used, and the machine will be depreciated over its 3-year class life rather than its 5-year economic life, so the applicable depreciation rates are 33.33%, 44.45%, 14.81%, and 7.41%. The old machine can be sold today for $50,000. The firm's tax rate is 35%, and the appropriate WACC is 12%.

A.) If the new flange-lipper is purchased, what is the amount of the initial cash flow at Year 0? Round your answer to the nearest whole dollar. $

B.) What are the incremental net cash flows that will occur at the end of Years 1 through 5? Round your answers to the nearest whole dollar.

CF1 $

CF2 $

CF3 $
CF4 $

CF5 $

C.) What is the NPV of this project? Round your answer to the nearest whole dollar.

Explanation / Answer

A) Initial cash outlay at year 0 is $ 110,000

B) Incremental net cash flows,

C) The NPV of the project is $ 38,126

Working:

CF1 $ 45,332 CF2 $ 49,613 CF3 $ 38,202 CF4 $ 35,353 CF5 $ 32,500