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Hearne Company has a number of potential capital investments Because these projects vary in nature. Initial investment, and time horizon, management is finding it difficult

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Hearne Company has a number of potential capital investments Because these projects vary in nature. Initial investment, and time horizon, management is finding it difficult to compare them. Assume straight line depreciation method is used Project 1: Retooling Manufacturing Facility This project would require an initial investment of $4,850,000. It would generate $865,000 in additional net cash flow each year The new machinery has a useful life of eight years and a salvage value of $1,000,000 Project 2: Purchase Patent for New Product The potent would cost $3.400.000, which would be fully amortized over five years Production of this product would generate $425,000 additional annual net income for Hearne Project 3: Purchase a New Fleet of Delivery Trucks Hearne could purchase 25 new delivery trucks at a cost of $115.000 each. The fleet would have a useful life of 10 years, and each truck would have a solvage value of $5,000 Purchasing the fleet would allow Hearne to expand its customer territory resulting in $200,000 of additional net income per year. Required: 1. Determine each project's occounting rate of return (Round your answers to 2 decimal places.) Accounting Rate of Return Project Project 2 Project 1 Project 2 Project 3 Payback Period Years Years Yours ce 3. Using a discount rate of 10 percent calculate the net present value of each project. (Euture Value of $1. Present Value of $1. Future Valut. Annuity of St. Present Value Annuity of 51) (Use appropriate factor(s) from the tables provided. Round your intermediate calculations to 4 decimal places and final answers to 2 decimal places.) Net Present Value Project 1 Project 2 Project 3 4. Determine the profitability index of each project and prioritize the projects for Hearne. (Round your intermediate calculations to 2 decimal places. Round your final answers to 4 decimal places.) Profitability Index Rank Project Pred2 Project 3

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