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Matheson Electronics has just developed a new electronic device it believes will have broad market appeal. The company has performed marketing and cost studies that

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Matheson Electronics has just developed a new electronic device it believes will have broad market appeal. The company has performed marketing and cost studies that revealed the following Information a New equipment would have to be acquired to produce the device. The equipment would cost $315,000 and have a six-year useful life After six years, it would have a salvage value of about $15,000. b. Sales in units over the next six years are projected to be as follows Year 1 2 3 Sales in Units 9,000 15,000 18,000 22.000 c. Production and sales of the device would require working capital of $60,000 to finance accounts receivable, Inventories, and day. to-day cash needs. This working capital would be released at the end of the project's life d. The devices would sell for $35 each, variable costs for production, administration, and sales would be $15 per unit e Fixed costs for salaries, maintenance, property taxes, insurance, and straight-line depreciation on the equipment would total $135,000 per year (Depreciation is based on cost less salvage value) 1. To gain rapid entry into the market, the company would have to advertise heavily. The advertising costs would be Year Amount of Yearly Advertising $ 180,000 $ 150,000 $ 120,000 3 9. The company's required rate of return is 14% Click here to view Exhibit 148.1 and Exhibit 148-2. to determine the appropriate discount factors) using tables, |||||||||||||| rent Value S UT Periods 965 99 968 " 1 026 3 0.24 10 11 1 1 14 71 96 109 119 129 1394 149 159 164 179 1896 1990 2013 225 2596 0.902 0.95 0.94 0935 092009130:9090.901 0.89 0.5507770 0.86203350X1203409 OX0.826082000.506 0.800 0.007 0.17 0.8570842260112 0.797 0.13 0.769 0.750 0.700.711 0.71 0.7060694 0.03 0.672 0896000.160.1940,772 0.751 0731 0.712069306750658 0741 06 025901564 0.37 0.524 0512 0155 0.7920763 07350.703 0683 07659 036 06 0.592 0.572 0.5520540.5160499 0.437 042 0410 02070741 0.713060650110621 0 593 05610541 04760450024370419 0.700.7407030666060 0.5000 3640335 0.315 0.19 0.30 02590275 0.262 0.655 0.623 05 04820320425 04000376 0154 03310114 0196 02 O 0/677000 OSLO 0.5020467 04040103761 0.1270105 0.25 0 266 02309 030302 0.2010 1910 190168 070 0.64 0.5925 0.500 0.460 0424 0.91 0161 02840763 030209 OTOMOTO 0167 0.1550 114 OTH 0403 0422000152 00.295 0.270 0.347032710201 0.191 0.176 0.162 260 1160, 107 0.527 0075 2020 0.0 0.036 0.65 0.557 0.499 0156 0319 0.26 021 0.17 0.168 02900258 0.2290 2011 20160.145 0110 0.116 0.104 0.00 0.00061 055 0.142.195 0940 0.29 0.26 IN 141 0.125 0.07 0060 0.0190044 0.555 0.381 0.412 0.3620315021502190 209 0 1600140 0095 0084074 0065 0057 0045 0.0400035 0531 0.4530-1940900192 0252 02180188 0.16 0.14 0.1211070.09 0.100.1416 0.125 0.090.000 0.06 0.000 0 052 0.015 OLOVE 0940416015001960250 0.100.150.1300111 0.095 0.025 0.024 0.021 0.01 0.277 022 0.194 01640135 002 0041 00 0.01 0022 002 0456 01770312 0 0250.17 0 1490 13410101 0.00 0070031 0.0200022 0.0120.0160010013 0:30 019 0214 02420190 0.00 0.05 90070001 002 0.00201 0.009 0278 032 0.125 00 0.00 0.068 0.056 0.012 0.01 0.000000 DA060160262 0.110 0.11200000140060 0019 0.020022001 0.015001 0010 2009 0.1970 150.12001020066 0.01 0005 0.00700008 0.005 0.295030140.146 0.092070740.050005700 0.0300024 0.020 0.00 0.000 07 0.100 0.054 0.000 0.00 0026 0.001 0.000 0.001 1000 D. 008 0.207 0.161 015 0.00 0076 0.00 007 0.029 0.023 0.000000 0005 0.001 0.001 0.160.150 0.000000 0.006 000 0.000000 021 DI 0107 003 0.000 DO 0.002 0.00 0.0002 0111 01 007 00120000 0.007 0.005 0.000 0.001 000 0.0006 0.005 0.004 0.00 0.00 0.00 0.00 0.00 0.000 0.000000 001 OD 05901990 DIO OD 60 000 Isso ISO 90 LORDOSO WEDNORO OLLO HOSSED SELO 2 LOSO TEODORO OTVO 000 USED 11L000 ESOLO 20 OLTO TEOSED TELO LED LEVO 1909290 ISSO OSO LOCO GO LETO SOOSYO HALO 5610SICOLECO 1900 LIDOSCO MOIZOLOTO FOTOCITOTO SETO LOCOMO LO 000 6900 900 9000 CONDITIONIBLEDILESTO WOOLSO1090 940 IPO 910 SLOOD SSD LZSO SOSO SOCOTECO 0910 800 6600 TITO 200 S100 ST 10 10 10 ISOO 1200 1800 200 MO HEDO OD 9:00 TOO LICO IZOPOLIS | | | 610 1010 100 10000OOOO CICO INDO DO 001S00000 MOD DO SAND TEO360 DITO NOO 600 OLOD ISO POO COO OOO 10 ELO ISOO 1910 Y600 EIRO SETO LLO P100 TOO OOO OSLOO 0100 YO LOO CIDO C100 TTOO HILO RETO CLOOO100 200.000 LOOD HOO 100 SO 61000000 DICOCIDO 10 9100 KIO 6000 DOO POGOSTO 9 1990 SETO LIDOCO ELDOO 2000.00 ODPOD4100 000 TOO SIDO TOP100 0000 STOSO 0110 CHOSO 00000000OOOOOOOOO TDOOROOO 600 200 PO COOOO 1100 MO DOO WORLD HOOD 1000 1000 0000 500 SIDOOOOOOOOO 1000 2000 OP 10 SOLD KOOREDOO HOOD ND 00000000 16 1 19 20 LO vo SES SRL SORI SPEC COLOLINE ON SELECCIONS 166 SORGINGSLEECE LISCO 959961 STOLITV SYE SE ONDERIE EXIBIL Present Value of an Annuity of S1 in Arrann Perind 696 15 1096 1154 120 134 155 165 179 159 195 209 21 249 253 0902052209400.926 0.9170909OVO OM50770.8700560155 0.42 0140 OM 020 0,00 0,00 TRESS 1.783 1759 1736 160 1668 169 1660 155 156 1967 150 1.500 149 1474 1457 1:40 277 27232673 26427712531 225720002740226123123222102 21700 2100120022011 15 1952 4 1010 2016 2015 23555279 20 260519 14100 1999 07 292616 200 2745 26 51323.6764917 46 43554231993.889374 1685 3389103651161 20102005 600275530105200303364712 5644423 2 1160 4039 3922 BE 7706 3.50 14162 16 1 07336210 5.971 37475.535533531461494994639 44 4.207 LON 10 307267619 1515 W 7.10 50205156241 505152017 S2 S124.9.16 477264451 410 0163903376 16 10 772271100 7.024 6710W615559 5650 542016 5010 4650 43319120541921 1651 700 30677997396,895 6.2075970 56754530 326 3655 1 9355 701375167.161 6.314 6492592556034215197 1984.299 461162127 9.986.394 358 7.90417472101 6.75064612533 353352511529071533622014051 14 1039995 1 47763676.926026102.00257546 59 3.00 4424265 TON 90 13 IS 109.729.LOS 2559 7.60621916.4626142 67 3.1.59 16 11653 10 10 105 9:47 533 782431969146010269 3954665940511040170 161 12 1326610477212.709.122.500375712042013 6,04715709 541523 447545704391319 0910 12659 1690 10.299.372156201710273508006113314273 303 4014191434 19 130 ONS 158 1033600 1966.935 650 6.1953735415316 10 D3012402147010504 IR 19.129 15514774697035 61959295681555550270365779110 1034 31 1012211111000 100179293 19307575027 1027 6.31250756555127 4.67509 1963 322176764571700.35901 596 5410 5149 690 LE 14851203112721037090 RU 60145725825109101 1911 1537299122550114010539 9.70717766235 610071376 54451 339377 3502 15014091236010675921 907722703068736466609763461 513 1598151300126109 9.101 78907172 0.906 69115400000 30 151 20 1010641107 10,91510.027921793009 6061636572 28 194762015346125105025932907941553 16.015161139118271510109170 650 30274300551166203510329023 VE 119 100 COSISIESESSIS IS LOCOS 2019 59OXO 799 CO 10 HOTINO 1901109 CIS ONSTEOLOGIES 6669 TLOCRT991 SEX HILIST MASALLARIS ON TO SOLUCIONES 091 OS DOSSILISSONS LE0252.COM SOOL CONTEST TEST 10 199259501923 10.7529.19 TL 76305605547 Required: 1. Compute the net cash inflow (Incremental contribution margin minus incremental fixed expenses) anticipated from sale of the device for each year over the next six years 2-a Using the data computed in () above and other data provided in the problem determine the net present value of the proposed investment 2-6. Would you recommend that Matheson accept the device as a new product? Complete this question by entering your answers in the tabs below. Regi Reg 2A Reg 20 Compute the net cash inflow (incremental contribution margin minus incremental fixed expenses) anticipated from sale of the device for each year over the next six years (Negative amounts should be indicated by a minus sign Year 1 Year 2 Year) Year 16 Incremental contribution margin Incromemontalfed expenses Net cash inflow (outlow) CR Reg 2A > Matheson Electronics has just developed a new electronic device it believes will have broad market appeal. The company has performed marketing and cost studies that revealed the following Information a New equipment would have to be acquired to produce the device. The equipment would cost $315,000 and have a six-year useful life After six years, it would have a salvage value of about $15,000. b. Sales in units over the next six years are projected to be as follows Year 1 2 3 Sales in Units 9,000 15,000 18,000 22.000 c. Production and sales of the device would require working capital of $60,000 to finance accounts receivable, Inventories, and day. to-day cash needs. This working capital would be released at the end of the project's life d. The devices would sell for $35 each, variable costs for production, administration, and sales would be $15 per unit e Fixed costs for salaries, maintenance, property taxes, insurance, and straight-line depreciation on the equipment would total $135,000 per year (Depreciation is based on cost less salvage value) 1. To gain rapid entry into the market, the company would have to advertise heavily. The advertising costs would be Year Amount of Yearly Advertising $ 180,000 $ 150,000 $ 120,000 3 9. The company's required rate of return is 14% Click here to view Exhibit 148.1 and Exhibit 148-2. to determine the appropriate discount factors) using tables, |||||||||||||| rent Value S UT Periods 965 99 968 " 1 026 3 0.24 10 11 1 1 14 71 96 109 119 129 1394 149 159 164 179 1896 1990 2013 225 2596 0.902 0.95 0.94 0935 092009130:9090.901 0.89 0.5507770 0.86203350X1203409 OX0.826082000.506 0.800 0.007 0.17 0.8570842260112 0.797 0.13 0.769 0.750 0.700.711 0.71 0.7060694 0.03 0.672 0896000.160.1940,772 0.751 0731 0.712069306750658 0741 06 025901564 0.37 0.524 0512 0155 0.7920763 07350.703 0683 07659 036 06 0.592 0.572 0.5520540.5160499 0.437 042 0410 02070741 0.713060650110621 0 593 05610541 04760450024370419 0.700.7407030666060 0.5000 3640335 0.315 0.19 0.30 02590275 0.262 0.655 0.623 05 04820320425 04000376 0154 03310114 0196 02 O 0/677000 OSLO 0.5020467 04040103761 0.1270105 0.25 0 266 02309 030302 0.2010 1910 190168 070 0.64 0.5925 0.500 0.460 0424 0.91 0161 02840763 030209 OTOMOTO 0167 0.1550 114 OTH 0403 0422000152 00.295 0.270 0.347032710201 0.191 0.176 0.162 260 1160, 107 0.527 0075 2020 0.0 0.036 0.65 0.557 0.499 0156 0319 0.26 021 0.17 0.168 02900258 0.2290 2011 20160.145 0110 0.116 0.104 0.00 0.00061 055 0.142.195 0940 0.29 0.26 IN 141 0.125 0.07 0060 0.0190044 0.555 0.381 0.412 0.3620315021502190 209 0 1600140 0095 0084074 0065 0057 0045 0.0400035 0531 0.4530-1940900192 0252 02180188 0.16 0.14 0.1211070.09 0.100.1416 0.125 0.090.000 0.06 0.000 0 052 0.015 OLOVE 0940416015001960250 0.100.150.1300111 0.095 0.025 0.024 0.021 0.01 0.277 022 0.194 01640135 002 0041 00 0.01 0022 002 0456 01770312 0 0250.17 0 1490 13410101 0.00 0070031 0.0200022 0.0120.0160010013 0:30 019 0214 02420190 0.00 0.05 90070001 002 0.00201 0.009 0278 032 0.125 00 0.00 0.068 0.056 0.012 0.01 0.000000 DA060160262 0.110 0.11200000140060 0019 0.020022001 0.015001 0010 2009 0.1970 150.12001020066 0.01 0005 0.00700008 0.005 0.295030140.146 0.092070740.050005700 0.0300024 0.020 0.00 0.000 07 0.100 0.054 0.000 0.00 0026 0.001 0.000 0.001 1000 D. 008 0.207 0.161 015 0.00 0076 0.00 007 0.029 0.023 0.000000 0005 0.001 0.001 0.160.150 0.000000 0.006 000 0.000000 021 DI 0107 003 0.000 DO 0.002 0.00 0.0002 0111 01 007 00120000 0.007 0.005 0.000 0.001 000 0.0006 0.005 0.004 0.00 0.00 0.00 0.00 0.00 0.000 0.000000 001 OD 05901990 DIO OD 60 000 Isso ISO 90 LORDOSO WEDNORO OLLO HOSSED SELO 2 LOSO TEODORO OTVO 000 USED 11L000 ESOLO 20 OLTO TEOSED TELO LED LEVO 1909290 ISSO OSO LOCO GO LETO SOOSYO HALO 5610SICOLECO 1900 LIDOSCO MOIZOLOTO FOTOCITOTO SETO LOCOMO LO 000 6900 900 9000 CONDITIONIBLEDILESTO WOOLSO1090 940 IPO 910 SLOOD SSD LZSO SOSO SOCOTECO 0910 800 6600 TITO 200 S100 ST 10 10 10 ISOO 1200 1800 200 MO HEDO OD 9:00 TOO LICO IZOPOLIS | | | 610 1010 100 10000OOOO CICO INDO DO 001S00000 MOD DO SAND TEO360 DITO NOO 600 OLOD ISO POO COO OOO 10 ELO ISOO 1910 Y600 EIRO SETO LLO P100 TOO OOO OSLOO 0100 YO LOO CIDO C100 TTOO HILO RETO CLOOO100 200.000 LOOD HOO 100 SO 61000000 DICOCIDO 10 9100 KIO 6000 DOO POGOSTO 9 1990 SETO LIDOCO ELDOO 2000.00 ODPOD4100 000 TOO SIDO TOP100 0000 STOSO 0110 CHOSO 00000000OOOOOOOOO TDOOROOO 600 200 PO COOOO 1100 MO DOO WORLD HOOD 1000 1000 0000 500 SIDOOOOOOOOO 1000 2000 OP 10 SOLD KOOREDOO HOOD ND 00000000 16 1 19 20 LO vo SES SRL SORI SPEC COLOLINE ON SELECCIONS 166 SORGINGSLEECE LISCO 959961 STOLITV SYE SE ONDERIE EXIBIL Present Value of an Annuity of S1 in Arrann Perind 696 15 1096 1154 120 134 155 165 179 159 195 209 21 249 253 0902052209400.926 0.9170909OVO OM50770.8700560155 0.42 0140 OM 020 0,00 0,00 TRESS 1.783 1759 1736 160 1668 169 1660 155 156 1967 150 1.500 149 1474 1457 1:40 277 27232673 26427712531 225720002740226123123222102 21700 2100120022011 15 1952 4 1010 2016 2015 23555279 20 260519 14100 1999 07 292616 200 2745 26 51323.6764917 46 43554231993.889374 1685 3389103651161 20102005 600275530105200303364712 5644423 2 1160 4039 3922 BE 7706 3.50 14162 16 1 07336210 5.971 37475.535533531461494994639 44 4.207 LON 10 307267619 1515 W 7.10 50205156241 505152017 S2 S124.9.16 477264451 410 0163903376 16 10 772271100 7.024 6710W615559 5650 542016 5010 4650 43319120541921 1651 700 30677997396,895 6.2075970 56754530 326 3655 1 9355 701375167.161 6.314 6492592556034215197 1984.299 461162127 9.986.394 358 7.90417472101 6.75064612533 353352511529071533622014051 14 1039995 1 47763676.926026102.00257546 59 3.00 4424265 TON 90 13 IS 109.729.LOS 2559 7.60621916.4626142 67 3.1.59 16 11653 10 10 105 9:47 533 782431969146010269 3954665940511040170 161 12 1326610477212.709.122.500375712042013 6,04715709 541523 447545704391319 0910 12659 1690 10.299.372156201710273508006113314273 303 4014191434 19 130 ONS 158 1033600 1966.935 650 6.1953735415316 10 D3012402147010504 IR 19.129 15514774697035 61959295681555550270365779110 1034 31 1012211111000 100179293 19307575027 1027 6.31250756555127 4.67509 1963 322176764571700.35901 596 5410 5149 690 LE 14851203112721037090 RU 60145725825109101 1911 1537299122550114010539 9.70717766235 610071376 54451 339377 3502 15014091236010675921 907722703068736466609763461 513 1598151300126109 9.101 78907172 0.906 69115400000 30 151 20 1010641107 10,91510.027921793009 6061636572 28 194762015346125105025932907941553 16.015161139118271510109170 650 30274300551166203510329023 VE 119 100 COSISIESESSIS IS LOCOS 2019 59OXO 799 CO 10 HOTINO 1901109 CIS ONSTEOLOGIES 6669 TLOCRT991 SEX HILIST MASALLARIS ON TO SOLUCIONES 091 OS DOSSILISSONS LE0252.COM SOOL CONTEST TEST 10 199259501923 10.7529.19 TL 76305605547 Required: 1. Compute the net cash inflow (Incremental contribution margin minus incremental fixed expenses) anticipated from sale of the device for each year over the next six years 2-a Using the data computed in () above and other data provided in the problem determine the net present value of the proposed investment 2-6. Would you recommend that Matheson accept the device as a new product? Complete this question by entering your answers in the tabs below. Regi Reg 2A Reg 20 Compute the net cash inflow (incremental contribution margin minus incremental fixed expenses) anticipated from sale of the device for each year over the next six years (Negative amounts should be indicated by a minus sign Year 1 Year 2 Year) Year 16 Incremental contribution margin Incromemontalfed expenses Net cash inflow (outlow) CR Reg 2A >

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