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Aubie Co. bought a metal 3D printer at a price of $55,000 for its new plant. When it was delivered, the company paid installation fees

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Aubie Co. bought a metal 3D printer at a price of $55,000 for its new plant. When it was delivered, the company paid installation fees of $2,000 and site preparation cost $5,000. Also, the annual maintenance cost is estimated to be $1,000. The asset falls in the 7-year MACRS personal property class. After four years the printer is sold for $19,000 (Round up to the nearest dollar) (5 1. What is the cost basis? $ 55,000 points) 2. What is the book value of the 3D printer in year four? $ 19,000 (Round up to the nearest dollar) (10 points) 3. Figure the gain or losses (negative number). $ -10,000 (Round up to the nearest dollar) (10 points) Class Depreciation Rute 200% DB Year 1 3 200% DB 33.33 44.45 14.81 7.41 2 3 20,00 32.00 19.20 11.52 11.52 5.76 7 200% DB 14.29 24.49 17.49 12.49 8.93 8.92 8.93 4.46 5 6 8 Consider the following project and figure the B/C ratio (round up to two decimal places) if the firm's MARR is 11%: Project A First cost Annual Benefit $18,000 $2,500 $550 Annual Maintenance Cost Life 20 years 11.0% Factor Single Payment Compound Present Amount Worth Factor N IF/PLN) (P/E.LNI 1 1.1100 0.9009 2 1.2321 0.8116 3 1.3676 0.7312 4 1.5181 0.6587 5 1.6851 0.5935 6 1.8704 0.5346 7 2.0762 0.4817 2.3045 04339 9 2.5580 0.3909 10 2.8394 0.3522 11 3.1518 0.3173 12 3.4985 0.2858 13 3.8833 0.2575 14 4.3104 0.2320 15 4.7846 0.2090 16 5.3109 0.1883 17 5.8951 0.1696 18 6.5436 0.1528 19 7.2633 0.1377 20 8,0623 0.1240 Equal Payment Series Compound Present Amount Sinking Worth Factor Fund Factor Factor (F/ALNI (A/FUN) (P/ALNI 1.0000 1.0000 0.9009 2.1100 0.4739 1.7125 3.3421 0.2992 2.4437 4.7097 02123 3.1024 6.2278 0.1606 3.6959 7.9129 0.1264 4.2305 9.7833 0.1022 4.7122 11.8594 0.0343 5.1461 14.1640 0.0706 5.5370 16.7220 0.0598 5.8892 19.5614 0.0511 6.2065 22.7132 0.0440 6.4924 26.2116 0.0382 6.7499 30.0949 0.0332 6.9819 34.4054 0.0291 7.1909 39.1899 0.0255 7.3792 44.5008 0.0225 7.5488 50.3959 0.0198 7.7016 56.9395 0.0176 7.8393 64.2028 0.0156 7.9633 Capital Recovery Factor (A/PLN) 11100 0.5839 0.4092 0.3223 0.2706 0.2364 0.2122 0.1943 0.1806 0.1698 0.1611 0.1540 0.1482 0.1432 0.1391 0.1355 0.1325 0.1298 0.1276 0.1256

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