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The Brisbane Manufacturing Company produces a single model of a CD player. Each player is sold for $195 with a resulting contribution margin of $76

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The Brisbane Manufacturing Company produces a single model of a CD player. Each player is sold for $195 with a resulting contribution margin of $76 Brisbane's management is considering a change in its quality control system. Currently, Brisbane spends $41,000 a year to inspect the CD players. An average of 2.100 units turn out to be defective - 1,470 of them are detected in the inspection process and are repaired for $85. If a defective CD player is not identified in the inspection process, the customer who receives it is given a full refund of the purchase price. The proposed quality control system involves the purchase of an x-ray machine for $210,000. The machine would last for five years and would have salvage value at that time of $20,000. Brisbane would also spend $460,000 immediately to train workers to better detect and repair defective units. Annual inspection costs would increase by $24,000. This new control system would reduce the number of defective units to 380 per year. 320 of these detective units would be detected and repaired at a cost of 543 per unit. Customers who still received defective players would be given a refund equal to 120% of the purchase price Questions 1 & 2 [0 points; unlimited tries) 1. What is the Year 2 cash flow Brisbane keeps using its current system? Som Aww Tries 0/99 2. What is the Year 2 cash flow if Brisbane replaces its current system? Submit Awe Tries 0/99 Questions 3 4 [5 points eachy 5 tries each) (NOTE: When computing present values, use the present value factors from the tables on page 118 in the Coursepack) 3. Assuming a discount rate of 8%, what is the net present value if Brisbane keeps using its current system? Submit A Tries 0/5 4. Assuming a discount rate of what is the net present value if Brisbane replaces its current system? Submit A Tries 0/5

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