Carsen Sorensen, controller of Thayn Company, just received the following data associated with production of a...

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Accounting

Carsen Sorensen, controller of Thayn Company, just received thefollowing data associated with production of a new product:

  • Expected annual revenues: $750,000
  • Projected product life cycle: five years
  • Equipment: $800,000 with a salvage value of $100,000 after fiveyears
  • Expected increase in working capital: $100,000 (recoverable atthe end of five years)
  • Annual cash operating expenses: estimated at $450,000
  • Required rate of return: 8 percent

The present value tables provided in Exhibit 19B.1 and Exhibit19B.2 must be used to solve the following problems.

Required:

1. Estimate the annual cash flows for the newproduct. Enter cash outflows as negative amounts and cash inflowsas positive amounts.

YearCash Flow
0$
1–4$
5$

2. Using the estimated annual cash flows,calculate the NPV.
$

3. What if revenues were overestimatedby $150,000? Redo the NPV analysis, correcting for this error.Assume the operating expenses remain the same. Enter cash outflowsas negative amounts and cash inflows as positive amounts.

YearCash FlowPresent Value
0$$
1–4
5
Net present value$

Answer & Explanation Solved by verified expert
4.1 Ratings (743 Votes)

Part- 1&2 Computation of Annual Cash Flow & NPV- Carsen Sorensen
Year 0 1 2 3 4 5
Cost Of Machine -$800,000.00
Investment In Working Capital -$100,000.00
Expected Annual Revenue $750,000.00 $750,000.00 $750,000.00 $750,000.00 $750,000.00
Less Operating Expense -$450,000.00 -$450,000.00 -$450,000.00 -$450,000.00 -$450,000.00
Operating Profit $300,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00
Recovery Of Working Capital $100,000.00
Scrap Value Of Equipment $100,000.00
Net Operating Cash Flow (a) -$900,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00 $500,000.00
PVF @ 8% (b) 1.000000 0.925926 0.857339 0.793832 0.735030 0.680583
Present Value (aXb) -$900,000.00 $277,777.78 $257,201.65 $238,149.67 $220,508.96 $340,291.60
NPV" $433,929.65
Part-3 Commputation of NPV
Year 0 1 2 3 4 5
Cost Of Machine -$800,000.00
Investment In Working Capital -$100,000.00
Expected Annual Revenue 900000 900000 900000 900000 900000
Less Operating Expense -$450,000.00 -$450,000.00 -$450,000.00 -$450,000.00 -$450,000.00
Operating Profit $450,000.00 $450,000.00 $450,000.00 $450,000.00 $450,000.00
Recovery Of Working Capital $100,000.00
Scrap Value Of Equipment $100,000.00
Net Operating Cash Flow (a) -$900,000.00 $450,000.00 $450,000.00 $450,000.00 $450,000.00 $650,000.00
PVF @ 8% (b) 1.0000 0.9259 0.8573 0.7938 0.7350 0.6806
Present Value (aXb) -$900,000.00 $416,666.67 $385,802.47 $357,224.51 $330,763.43 $442,379.08
NPV" $1,032,836.16

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Transcribed Image Text

Carsen Sorensen, controller of Thayn Company, just received thefollowing data associated with production of a new product:Expected annual revenues: $750,000Projected product life cycle: five yearsEquipment: $800,000 with a salvage value of $100,000 after fiveyearsExpected increase in working capital: $100,000 (recoverable atthe end of five years)Annual cash operating expenses: estimated at $450,000Required rate of return: 8 percentThe present value tables provided in Exhibit 19B.1 and Exhibit19B.2 must be used to solve the following problems.Required:1. Estimate the annual cash flows for the newproduct. Enter cash outflows as negative amounts and cash inflowsas positive amounts.YearCash Flow0$1–4$5$2. Using the estimated annual cash flows,calculate the NPV.$3. What if revenues were overestimatedby $150,000? Redo the NPV analysis, correcting for this error.Assume the operating expenses remain the same. Enter cash outflowsas negative amounts and cash inflows as positive amounts.YearCash FlowPresent Value0$$1–45Net present value$

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