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NAME: The Mowbot Company is considering a new product. It would require the purchase of special tooling for manufacturing at a cost of $397,000. The

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NAME: The Mowbot Company is considering a new product. It would require the purchase of special tooling for manufacturing at a cost of $397,000. The new product would generate $175,000 per year in added profit. The product life cycle would run four years, and the tooling would be depreciated on a MACRS three-year schedule. There would be no salvage value on the tooling. The combined income tax rate for Mowbot is 22.98%. After tax MARR is 25%. 1. What is the pretax rate of return? (20 points) __ 2. What is the after tax rate of return? (30 points)_ 3. Should you recommend the project? (10 points) Year Pretax Cash Flow MACRS Factor Depreciation Taxable income After Tax Cash Flow 4. (40 points) Mowbot is considering improvements to their heat treatment process which would provide significant reductions in energy cost. There are several options: Option Up front cost Annual cost reduction $(135,000) $ 42,000 $ (110,000) $36,000 $ (160,000) $ 52,000 $ (220,000) $65,000 Economic life of each option is ten years. Using incremental rate of return analysis, recommend the best choice. MARR is 25% NAME: The Mowbot Company is considering a new product. It would require the purchase of special tooling for manufacturing at a cost of $397,000. The new product would generate $175,000 per year in added profit. The product life cycle would run four years, and the tooling would be depreciated on a MACRS three-year schedule. There would be no salvage value on the tooling. The combined income tax rate for Mowbot is 22.98%. After tax MARR is 25%. 1. What is the pretax rate of return? (20 points) __ 2. What is the after tax rate of return? (30 points)_ 3. Should you recommend the project? (10 points) Year Pretax Cash Flow MACRS Factor Depreciation Taxable income After Tax Cash Flow 4. (40 points) Mowbot is considering improvements to their heat treatment process which would provide significant reductions in energy cost. There are several options: Option Up front cost Annual cost reduction $(135,000) $ 42,000 $ (110,000) $36,000 $ (160,000) $ 52,000 $ (220,000) $65,000 Economic life of each option is ten years. Using incremental rate of return analysis, recommend the best choice. MARR is 25%

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