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lansen Manufacturing is evaluating the purchase of a new machine for a special project. The machine can be purchased for $550,000. Shipping and installation will

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lansen Manufacturing is evaluating the purchase of a new machine for a special project. The machine can be purchased for $550,000. Shipping and installation will be an additional 5% of the purchase price. The machine will be used for three years. At the end of three years the firm will end this project and sell the machine. The expected market value of the machine at the end of three years is $200,000. Jansen will need to increase accounts receivable by $40,000 and inventory by $60,000 at the start of this project. Funds tied up in net working capital will be recovered at the end of this 3 -year project. Operation of the new machine will increase annual sales revenues by $700,000. Operating costs will increase by $500,000 per year. The corporate tax rate is 21%. The cost of capital is 11% The machine will be depreciated using 3-year MACRS depreciation. The MACRS percentages are as follows: 1. Calculate the initial outlay for this project. 2. Calculate the operating cash flows (sometimes called incremental after-tax operating cash flow) for years 1-3. 3. Calculate the net proceeds from the sale of the machine at the end of year 3 . 4. Calculate the non-operating terminal cash flow at the end of year 3 . 5. Calculate the eperating cash flows for years 2 and 3 . Then add all project cash flows lineluding carh flows calculated in problems 1-4) to the table below. Note that the year 3 cash flows include operating and non-operating cash flows. 6. Calculate NPV for the project, based on the cash flows in your table. Based on the NPV, should you accept or reject the project? Explain why you would accept or reject the project. 7. Calculate IRR for the project, based on the cash flows in your table. Based on the iRA, should you accept or reject the project? Explain why you would accept or reject the project. 8. Calculate Pl for the project, based on the cash flows in your table. Based on the Pl, should you accept or reject the project? Explain why you would accept or reject the project

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