The John Deer Company is evaluating the replacement of one of its machines. The machine was...

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Finance

The John Deer Company is evaluating the replacement of one ofits machines. The machine was originally purchased ten years ago ata cost of $35,000 and has been depreciated to a book value of zero.If Pioneer replaces the machine, it will be able to bid on largerprojects that require the capabilities of the new machine. The newmachine will cost the firm $80,000, which will be depreciated over4 years according to the following depreciation rates: 40% in eachof years 1 and 2, and 10% in each of years 3 and 4. The new machinequalifies for an immediate 2% investment tax credit. Pioneeranticipates that at the end of the machine’s eight year economiclife it will be sold for $10,000. Pioneer estimates that itsexisting machine can be sold today for $5,000. If John Deer doesnot replace the machine, it anticipates being able to use theexisting machine for eight more years at which time its salvagevalue would be zero. Without the purchase of the new machine, JohnDeer expects to generate revenue of $200,000 per year. The firm’suse of its existing machine is expected to generate operatingexpenses of $120,000 per year. If the new machine is purchased,Pioneer expects the firm’s annual revenues and operating costs toincrease to $270,000 and $170,000 respectively. John Deer'smarginal tax rate is 40%. To finance this project, Pioneer willraise 30% of the capital from debt and 70% of the capital fromequity; its after-tax cost of debt is 8% and the cost of equity is18%. a. Calculate the NPV for this project. b. Calculate the IRRfor this project; you should use Excel to do this. Calculate theIRR to 2 decimals; for example, 25.63%.

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Revenue 1 2 3 4 5 6 7 8
New machine 270000 270000 270000 270000 270000 270000 270000 270000
Old Machine 200000 200000 200000 200000 200000 200000 200000 200000
Inc. revenue 70000 70000 70000 70000 70000 70000 70000 70000
Expenses
New machine 170000 170000 170000 170000 170000 170000 170000 170000
Old Machine 120000 120000 120000 120000 120000 120000 120000 120000
Inc. expenses 50000 50000 50000 50000 50000 50000 50000 50000
Incremental depreciation % 40% 40% 10% 10%
Incremental depreciation 32000 32000 8000 8000
Year 0 1 2 3 4 5 6 7 8
Inc. revenue 70000 70000 70000 70000 70000 70000 70000 70000
Inc. expenses 50000 50000 50000 50000 50000 50000 50000 50000
Depreciation 32000 32000 8000 8000 0 0 0 0
EBT -12000 -12000 12000 12000 20000 20000 20000 20000
Tax @ 40% -4800 -4800 4800 4800 8000 8000 8000 8000
Tax credit of 2% -1600
Total tax -6400 -4800 4800 4800 8000 8000 8000 8000
PAT -5600 -7200 7200 7200 12000 12000 12000 12000
Add: depreciation 32000 32000 8000 8000 0 0 0 0
Add: sale from old m/c 5000
Less: purchase of new m/c 80000
Total Cash Flow -75000 26400 24800 15200 15200 12000 12000 12000 12000
WACC % Cost
Debt 30% 8%
Equity 70% 18%
WACC 15.00%
NPV @ 15% $4,981.90
IRR 17.44%

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