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Splash City is considering purchasing a water park in Atlanta, Georgin, for $1,850,000. The new facility will generate annual net cash inflows of $472,000 for

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Splash City is considering purchasing a water park in Atlanta, Georgin, for $1,850,000. The new facility will generate annual net cash inflows of $472,000 for eight years. Engineers estimate that the facility will remain useful for eight years and have no residual value. The company uses straight-line depreciation, and its stockholders demand an annual return of 10% on investments of this nature (Click the icon to view the Present Value of $1 table (Click the icon to view Present Value of Ordinary Annuity of $1 table.) (Click the icon to view Future Value of $1 table.) Click the icon to view Fulure Value of Ordinary Annuity of $1 table.) Read the requirements Requirement 1. Compute the payback, the ARR, the NPV, the IRR, and the profitability index of this investment First, determine the formula and calculate payback (Round your answer to one decimal place, XX) Payback Requirements 1. Compute the puytuck the ARR, the NPV, the IRR. and the profitability index of this investment 2. Recommend whether the company should invest in this project Print Dono Reference Periods 1 10% 0.909 0.826 0.751 0.683 0.621 2. 3 4 5 0.942 6 7 8 9 10 0.564 0.513 0.467 0.424 0.386 0.257 11 12 13 14 15 0.350 0.319 0.290 0.263 0.239 Present Value of $1 1% 2% 3% 5% 6% 7% 8% 9% 0.990 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.980 0.961 0.943 0.925 0.907 0.890 0.873 0.857 0.842 0.971 0.915 0.889 0.864 0.840 0.816 0.794 0.772 0.981 0.924 0.888 0.855 0.823 0.792 0.763 0.735 0.708 0.951 0.906 0.863 0.822 0.784 0.747 0.713 0.681 0.650 0.942 0.888 0.837 0.790 0.746 0.705 0.666 0.630 0.596 0.933 0.871 0.813 0.760 0.711 0.665 0.623 0.583 0.547 0.923 0.853 0.789 0.731 0.677 0.627 0.5820.540 0.502 0.914 0.837 0.766 0.703 0.645 0.592 0.544 0.500 0.460 0.905 0.820 0.744 0.676 0.614 0.558 0.508 0.463 0.422 0.896 0.804 0.722 0.650 0.585 0.527 0.475 0.429 0.388 0.887 0.788 0.701 0.625 0.557 0497 0.444 0.397 0.356 0.879 0.773 0.681 0.601 0.530 0.469 0415 0.368 0.326 0.870 0.758 0.661 0.577 0.505 0.442 0.388 0.340 0.299 0.851 0.743 0.642 0.555 0.481 0.417 0.382 0.315 0.275 0.853 0.728 0.623 0.534 0.458 0.394 0.339 0.292 0.252 0.844 0.714 0.605 0.513 0.436 0.371 0.317 0.270 0.231 0.836 0.700 0.587 0.494 0.416 0.350 0.296 0.250 0.212 0.828 0.686 0.570 0.475 0.396 0.331 0.277 0.232 0.194 0.820 0.673 0.554 0.456 0.377 0.312 0.258 0.215 0.178 0.811 0.660 0.538 0.439 0.359 0.294 0.242 0.199 0.164 0.803 0.647 0.522 0.422 0.342 0.278 0226 0.184 0.150 0.796 0.634 0.507 0.406 0.326 0.262 0.211 0.170 0.138 0.788 0.622 0.492 0.390 0.310 0247 0.197 0.158 0.126 0.780 0.610 0.478 0.375 0.295 0.233 0.184 0.146 0.116 0.772 0.598 0.464 0.361 0.281 0.220 0.172 0.135 0.106 0.764 0.588 0.450 0.347 0.268 0.207 0.161 0.125 0.098 0.757 0.574 0.437 0.333 0.255 0.196 0.150 0.116 0.090 0.749 0.563 0.424 0.321 0.243 0.185 0.141 0.107 0.082 0.742 0.552 0.412 0.308 0.231 0.174 0.131 0,099 0.075 0.672 0.453 0.307 0.208 0.142 0.097 0.067 0.046 0.002 0.608 0.372 0.228 0.087 0.054 0.034 0.021 0.013 12% 14% 15% 16% 18% 20% 0.893 0.877 0.870 0.862 0.847 0.833 0.797 0.769 0.756 0.743 0.718 0.694 0.712 0.675 0.658 0.641 0.609 0.579 0.636 0.592 0.572 0.552 0.516 0.482 0.567 0.519 0.497 0.476 0.437 0.402 0.507 0.456 0.432 0.410 0.370 0.335 0.452 0.400 0.376 0.354 0.314 0.279 0.404 0.351 0.327 0.305 0266 0.233 0.361 0.308 0.284 0.263 0.225 0.194 0.322 0.270 0.247 0227 0.191 0.162 0.287 0.237 0.215 0.195 0.162 0.135 0.208 0.187 0.168 0.137 0.112 0.229 0.182 0.163 0.145 0.116 0.093 0.205 0.160 0.141 0.125 0.099 0.078 0.183 0.140 0.123 0.108 0.084 0.065 0.163 0.123 0.107 0.093 0.071 0.054 0.146 0.108 0.093 0.080 0.060 0.045 0.130 0.095 0.081 0.069 0.051 0.038 0.116 0.083 0.070 0.060 0.043 0.031 0.104 0.073 0.061 0.051 0.037 0.026 0.093 0.064 0.053 0.044 0.031 0.022 0.083 0.056 0.046 0.038 0.026 0.018 0.074 0.049 0.040 0.033 0.022 0.015 0.066 0.043 0.035 0.028 0.019 0.013 0.059 0.038 0.030 0.024 0.016 0.010 0.053 0.033 0.026 0.021 0.014 0.009 0.047 0.029 0.023 0.018 0.011 0.042 0.026 0.020 0.016 0.010 0.006 0.037 0.022 0.017 0.014 0.008 0.005 0.033 0.0200.015 0.012 0.007 0.004 0.011 0.005 0.004 0.003 0.001 0.001 0.003 0.001 0.001 0.001 16 17 18 19 20 0.218 0.198 0.180 0.164 0.149 0.135 0.123 0.112 0.102 0.092 21 22 23 24 25 0.007 26 27 28 29 30 0.084 0.076 0.069 0.063 0.057 0.022 0.009 40 50 0.141 ny Print Done Clear Aur CHECK ANS MacBook Pro hilar to) X eight years. Es Reference and an annual Hering ity will of this view the view Periods 1 nts 1.100 2 3 mpute til 1.041 4 5 formula 7 8 9 10 11 12 13 14 15 Future Value of $1 1% 2% 3% 5% 6% 7% 9% 10% 12% 14% 15% 1,010 1.020 1.030 1.040 1.050 1.060 1.070 1080 1 090 1.120 1.140 1.150 1.020 1.040 1.061 1.082 1.103 1.124 1.145 1.166 1.188 1.210 1.254 1.300 1.323 1.030 1.061 1.093 1.125 1.158 1.191 1225 1 250 1295 1.331 1.405 1.482 1.521 1.082 1.126 1.170 1216 1.262 1.311 1.360 1412 1.464 1574 1.689 1.749 1051 1.104 1.159 1217 1276 1338 1.400 1.4691539 1.611 1.762 1.925 2.011 1.062 1.126 1.194 1265 1.340 1.419 1.501 1.587 1.677 1.772 1.974 2.195 2313 1.072 1.149 1.230 1316 1407 1.504 1508 1.714 1.828 1.949 2211 2.502 2.660 1,083 1.172 1.267 1.389 1.477 1.594 1718 1851 1993 2144 2476 2853 3.059 1.094 1.195 1.305 1423 1.551 1.689 1.838 1.999 2.172 2.3582.773 3.252 3.518 1.105 1219 1.344 1480 1629 1.7911 967 2.159 2.367 25943106 3.707 4.046 1.116 1 243 1.384 1.539 1.710 1.898 2.105 2332 2.580 2853 3.479 4226 4.652 1.127 1.268 1426 1601 1.796 2012 2252 2518 2813 3.138 3896 4.818 5.350 1.138 1.294 1.469 1.665 1.886 2.133 2410 2.720 3.086 3.452 4.363 5.492 6.153 1.149 1.319 1.513 1.732 1980 2261 25792937 3.342 3.798 4.887 6.251 7.076 1.161 1.346 1.558 1.801 2079 2.397 27593.172 3.542 4.177 5.474 7.1388.137 1.173 1.373 1.605 1.873 2.183 2.540 2952 3.426 3.970 4.596 8.1379.358 1.184 1.400 1.653 1.948 229226933.1593.700 4328 5.054 6866 9276 10.76 1.196 1428 1.702 2026 2407 2854 3.380 3.996 47175.580 7.690 10.58 12:38 1457 1.754 2 107 2.527 3.026 3.617 4 316 5.142 6.116 8.613 1206 14.23 1.220 1.486 1.806 2. 191 2653 3.207 3.870 4.661 5.604 6.727 9.646 13.74 16.37 1.232 1.516 1.860 2.279 2786 3.400 4.141 5.034 6.1097400 10.80 1567 18.82 1.245 1.546 1916 2.370 2.925 3.604 4.430 5.437 6.6598.140 12.10 17.86 21.64 1.257 1.577 1.974 2465 3,072 3.820 4.741 5.87172588.954 13.55 20.36 24.89 1.270 1.608 2.033 2.563 3.225 4.049 5.0726341 7.911 9.850 15.18 23.21 28.63 1.282 1.641 2.094 2.666 3.386 4.2925.427 6.848 8.623 10.83 17.00 26.46 32.92 1.295 1.673 2.157 2772 3.556 4.549 5.807 7396 9.399 11.92 19.04 30.17 37.86 1.308 1.707 2.221 2.883 3.733 4.822 6.214 7.988 10.25 13.11 21.32 34.39 43.54 1.321 1.741 2.288 2.999 3.920 5.1126.549 8.627 11.17 14.42 23.88 39.20 50.07 1.335 1.776 2.357 3.119 4.116 5.418 7.1149.317 12.17 15.86 28.75 44.69 57.58 1.348 1.811 2427 3.243 4322 5.743 7.612 10.06 13.27 17.45 29.96 50.95 66.21 1.489 2208 3.262 4.801 7.040 10.29 14.97 21.72 31.41 45.26 93.06 1889 2679 1.645 2.692 4.384 7.107 11.47 18.42 29.46 46.90 74.36 117.4 289.0 700.2 1,084 6130 1 208 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 40 50 list or en Print Done Check Answer Reference Periods 1 2 3 4 5 6 7 8 6.710 9 10 11 12 13 14 15 9.253 Present Value of Ordinary Annuity of $1 1% 2% 3% 4% 5% 6% 7% 9% 10% 12% 14% 15% 0.990 0.980 0.971 0.962 0.952 0.943 0.935 0.926 0.917 0.909 0.893 0.877 0.870 1.970 1.942 1.913 1 888 1.859 1.833 1.808 1.783 1.759 1.736 1.690 1.647 1.626 2.941 2.884 2.829 2.775 2.723 2.673 2624 2.577 2531 2487 2402 23222283 3.902 3.808 3.717 3.630 3.546 3.465 3.387 3.312 3.240 3.170 3,037 2.914 2855 4.853 4.713 4.580 4.452 4.329 4.212 4.100 3.993 3.890 3.791 3.605 3.4333.352 5.796 5,601 5.417 5.242 5.0764.917 4.767 4623 4.486 4.355 4.111 3.889 3.784 6.728 6.472 6.230 6.002 5.786 5.582 5.389 5 206 5.033 4.868 4.564 4288 4.160 7652 7.325 7.020 6.733 6.463 6.210 5.971 5.747 5.535 5.335 4.968 4.639 4.487 8.566 8.162 7.786 7.435 7.108 6.802 6.515 6.247 5.995 5.759 5.328 4.9464.772 9.471 8.983 8.530 8.111 7.722 7.360 7.024 6.418 6.145 5.650 5.216 5,019 10.3689.787 8.760 8.306 7.887 7.499 7.139 6.805 6.495 5.938 5.453 5.234 11.255 10.575 9.954 9.385 8.863 8.384 7.943 7.536 7.161 6.814 6.194 5.660 5.421 12.13411.348 10.6359.986 9.394 8.853 8.358 7.904 7,487 7.103 6.424 5.842 5,583 13.004 12.106 11.296 10.563 9.899 9.295 8.745 8.244 7.786 7.367 6.628 6.002 5.724 13.865 12 849 11.938 11.118 10.380 9.712 9.108 8.559 8,061 7.606 6.811 6.142 5.847 14.718 13.578 12561 11.652 10.838 10.1069.447 8.851 8.313 7.824 6.974 6.265 5.954 15562 14.292 13.166 12.166 11.274 104779.763 9.122 8.544 8.022 7.120 6.373 6.047 16.390 14.992 13.754 12.659 11.690 10.828 10.0599.372 8.756 8.201 7.250 6.467 6.128 17.226 15,678 14.32413.134 12.085 11.158 10.336 9.604 8.950 8.365 7366 6.550 6.198 18.046 16.351 14.877 13.590 1246211470 10.5949.818 9.129 8.514 7.469 8.623 6.259 18.857 17.011 15.415 14.029 12.821 11.764 10.836 10.017 9.292 8.649 7.562 6.687 6.312 19.680 17.658 15.937 14.451 13.163 12.042 11.061 10.2019.442 8.772 7.645 6.743 6.359 20.456 18.292 16.444 14.857 13.489 12.303 11.272 10.371 9.580 8.883 7.718 6.792 6.399 21.243 18.914 16.936 15 247 13.799 12.550 11.469 10.529 9.707 8.985 7.784 6.835 22.023 19.523 17.413 15.622 14.094 12.783 11.654 10.675 9.823 9.077 6.873 6.464 22.795 20.121 17.877 15.983 14.375 13.003 11.826 10.810 9.929 9.161 7.896 6.906 6.491 23.560 20.707 18.327 16.330 14.643 13.211 11.987 10.935 10.027 9.237 7.943 6.935 8.514 24.316 21.281 18.764 16.663 14.898 13.406 12.137 11.051 10.116 9.307 7.984 6.961 6.534 25.086 21.844 19.188 16.984 15.141 13.591 12278 11.158 10.1989.370 8.022 6.98 6.551 25,808 22.396 19.600 17.292 15.372 13.76512409 | 11.258 10.2749.427 8.0557.003 6.566 32 835 27.355 23. 115 19.793 17.159 15.046 13.332 11.925 10.757 9.7798.244 7.105 6.642 39.196 3142425.73021 482 18 256 15.762 13.801 12 233 10.962 9.915 8.304 7.133 16% 0.862 1.605 2246 2798 3.274 3.685 4039 4.344 4.607 4833 5.029 5.197 5.342 5.468 5.575 5.669 5.749 5.818 5.877 5.929 18% 20% 0.847 0.833 1.566 1.528 2.174 2.106 2.690 2589 3.127 2991 3.498 3.326 3.812 3.605 4.078 3.837 4.303 4.031 4.494 4.192 4.656 4.327 4.793 4439 4.910 4.533 5.008 4.611 5.092 4.675 5.162 4.730 5.222 4.775 5.273 4812 5.316 4.844 5.353 4.870 5.384 4891 5.410 4.909 5.432 4925 5.451 4.937 5.467 4.948 5.480 4956 5.492 4.964 5.502 4.970 5.510 4.975 5.517 4.979 5.5484997 16 17 18 19 20 21 22 23 24 25 5.973 6.011 6.044 6.073 6.097 6.434 7.843 26 27 28 29 30 6.118 6.136 6.152 6.166 6.177 6.233 6.246 40 50 8.681 5.5544.999 any Print Done Clear All Aris MacBook Pro of this view to view F Periods .3% Is 1 2 3 4 5 mpute the 2% 1.000 1.000 2.020 2.030 3,060 3.091 4.122 4.184 5 204 5.309 1% 1.000 2.010 3.030 4.060 5.101 6.152 7.214 8.286 9.369 10.46 ormula 6 7 8 9 10 6.308 7.434 8.583 9.755 10.95 6.468 7,662 8,892 10.16 11.46 11 12 13 14 15 11.57 12.17 12.68 13.41 13.81 14.68 14.95 15 97 16.10 17.29 17.26 18.64 18.43 20.01 19.61 21.41 20.81 22.84 22.02 24.30 23.24 25.78 24.47 27.30 25.72 28.85 26.97 30.42 28.24 32.03 29.53 33.67 30.82 35.34 32.13 37.05 33.45 38.79 34.78 40.57 48.89 60.40 64.46 8458 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Future Value of Ordinary Annuity of $1 5% 6% 7% 8% 9% 10% 1.000 1.000 1.000 1.000 1.000 1.000 1.000 2.040 2.050 2.060 2.070 2.080 2.090 2.100 3.122 3.153 3.184 3.215 3.246 3278 3310 4.246 4.310 4.375 4.440 4,506 4.573 4.641 5,416 5.526 5 637 5.751 5.867 5.985 6.105 6.633 6.802 6.975 7.153 7.336 7.523 7.716 7.898 8.142 8.394 8.654 8.923 9.200 9.487 9.214 9.549 9.897 10.260 10.64 11.03 11.44 10.58 11.03 11.49 11.98 12.49 13.02 13.58 12.01 1258 13.18 13.82 14 49 15.19 15.94 13.49 1421 14.97 15.78 16.65 17.56 18.53 15.03 15.92 16 87 17 89 18.98 20.14 21 38 16.63 17.71 18.88 20.14 21.50 22.95 24.52 18.29 19.60 21.02 22.55 24.21 26.02 27.98 20.02 21.58 23.28 25.13 27.15 29.36 31.77 21.82 23.66 25.67 2789 30.32 33.00 35.95 23.70 25.84 28.21 30.84 33.75 36.97 40.54 25.65 28.13 30.91 34.00 3745 41.30 45.60 27.67 30.54 33.76 37 38 41.45 46.02 51.16 29.78 33.07 36.79 41.00 45.76 51.16 57 28 31.97 35.72 39.99 4487 50.42 56.76 64.00 34.25 38.51 43.39 4901 55.46 62.87 71.40 36.62 41.43 47.00 53.44 60.89 69.53 79.54 39.08 44.50 50.82 58.18 66.76 76.79 88.50 41.65 47.73 54.86 63.25 73.11 84.70 98.35 44.31 51.11 59.16 68.68 79.95 93.32 1092 47.08 54.67 63.71 74.48 87.35 102.7 121.1 49.97 58.40 68.53 80.70 95.34 113.0 1342 5297 62.32 73.64 87.35 104.0 124.1 1486 56.08 66.44 79.06 94.46 113.3 136.3 1645 95.03 120.8 154.8 199.6 259.1 337.9 4426 152.7 209.3 290.3 408.5 573.8 815.11.164 12.81 14. 19 15.62 17.09 18.60 20.16 21.76 23.41 25.12 26.87 28.68 30.54 32.45 34.43 36.46 38.55 40.71 42.93 45.22 47.58 12% 14% 15% 1.000 1.000 1.000 2.120 2.140 2.150 3.374 3.440 3.473 4.779 4.921 4.993 6.353 6.610 6.742 8.115 8,536 8.754 10.09 10.73 11.07 12 30 13 23 13.73 14.78 16.09 16.79 17.55 19.34 20.30 20.65 23.04 24.35 24.13 27 27 29.00 28.03 32.09 34 35 32.39 37.58 40.50 37.28 43.84 47.58 42.75 50.98 55.72 48.88 59.12 65.08 55.75 68.39 75.84 63.44 78.97 88.21 72.05 91.02 102.4 81.70 104.8 118.8 92.50 1204 137.6 104.6 1383 159.3 1182 158.7 184.2 133.3 181.9 212.8 150.3 208.3 245.7 169.4 238.5 283.6 190.7 2729 3271 214.6 312.1 3772 2413 356.8 434.7 767.1 1,342 1,779 2.400 4,995 7.218 40 75.40 1128 50 st or ent Print Done Clear All Check Ans Requirement 1. Compute the payback, the ARR, the NPV, the IRR, and the profitability index of this investment. Payback is a capital investment analysis method that measures the length of time it takes to recover, in net cash inflows, the cost of the initial investment. All else being equal, the shorter the payback period, the more attractive the asset. When net cash inflows are expected to be equal each year, managers compute the payback by dividing the amount invested by the expected annual net cash inflow. Use the amounts given in the problem to calculate the payback for this investment. (Round your ansvars to one decimal place.) Amount invested Expected annual net cash inflow Payback 1,870,000 475,000 years Calculate the ARR (accounting rate of return). 3.99 Years The present value of an annuity of $1 received each year for 8 years, discounted at 12% per year is 4.968 We multiply the net cash inflow, $475,000, by the annuity PV factor to calculate the PV of the annuity. Then, to calculate the net present value of the investment, we must subtract the present value of the cash outflow for the investment (which is already stated in present value terms) from the total PV of cash inflows. Use the following table to calculate the net present value of this investment. Net Cash Annuity PV Factor Present Inflow (i=12%, n=8) Value Present value of annuity $ 475,000 4.968 $ 2,359,800 Investment (1,870,000) 489,800 Net present value of the investment Calculate the internal rate of return (IRR), When NPV is calculated, the PV factor is selected using the company's required rate of return. If the NPV is positive, then you know the actual rate of return is greater than the required rate of return and it is an acceptable project. However, you do not know the actual rate of 1-8 0 $ 1. The IRR is the interest rate that makes the cost of the investment equal to the present value of the investment's net cash inflows, so we set up the following equation: Initial investment = PV of net of net cash inflows Initial investment = Amount of cash inflow x Annuity PV factor (i = ?. n = given) 2. Next, we plug in the information we do know-the investment cost, the equal annual net cash inflows, and the number of periods: $1,870,000 = $475,000 x Annuity PV factor (i = ?, n = 8) 3. We then rearrange the equation and solve for the Annuity PV factor () = ?, n = 8): Annuity PV factor (1=?, n= 8) = Initial investment/ Amount of cash inflow = $1,870,000 $475,000 3.937" (Round to three decimal places, X.XXX.) 4. Finally, we find the interest rate (or interest rate range) that corresponds to this Annuity PV factor. Review the Present Value of Ordinary Annuity of $1 factor table. Scan the row corresponding to the facility's expected life of 8 periods. Choose the percentage range that the number from Step 33.937falls between The IRR (internal rate of return) is between 18-20% Calculate the profitability index. The profitability index computes the number of dollars returned for every dollar invested, with all calculations performed in present value dollars. The profitability index is computed by dividing the present value of net cash inflows by the initial investment. Note that you have already determined the present value of cash inflows when calculating the NPV above. Go ahead and calculate the profitability index for this investment. (Round to two decimal places X.XX.) Present value of net cash inflows Initial investment Profitability index 2.359,800 1,870,000 1.26 Requirement 2. Recommend whether the company should invest in this project. Consider the following: . An attractive investment is one in which the bavback is less than the operatina life of the asset

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