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[The following Information applies to the questions displayed below.) Beacon Company is considering automating its production facility. The initial Investment in automation would be $15

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[The following Information applies to the questions displayed below.) Beacon Company is considering automating its production facility. The initial Investment in automation would be $15 million, and the equipment has a useful life of 10 years with a residual value of $500,000. The company will use straight- line depreciation. Beacon could expect a production Increase of 40,000 units per year and a reduction of 20 percent in the labor cost per unit. Current (no Proposed automation) (automation) BB,000 units 120,eee units Per Per Total Total Production and sales volume Unit Unit Sales revenue $ 90 $ $ 90 $ ? Variable costs Direct materials $ 18 $ 18 Direct labor 25 ? Variable manufacturing overhead 10 10 Total variable manufacturing costs 53 ? Contribution margin $ 37 2 $ 42 Fixed manufacturing costs $ 1,250,00 52,350,000 Net operating Income ? ? Required: 1a. Complete the following table showing the totals. (Enter all answers in whole dollars.) Current no automation) 80,000 units Per Unit Total $ 90 Proposed (automation) 120,000 units Per Unit Total $ 90 $ $ 18 Production and Sales Volume Sales revenue Variable costs Direct materials Direct labor Variable manufacturing overhead Total variable manufacturing costs Contribution margin Fixed manufacturing costs Net operating income 18 25 10 10 53 37 3 $ 42 $ 1.250.000 $ 2,350,000 1.5. Does Beacon Company favor automation? YO NO 2 Determine the project's accounting rate of return. (Round your answer to 2 decimal places.) Accounting rate of return 3. Determine the project's payback period. (Round your answer to 2 decimal places) Payback period years 4. Using a discount rate of 15 percent, calculate the net present value (NPV) of the proposed investment. Future Value of $1. Present Value of $1. Future Value Annuty of $1. Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Negative amount should be indicated by a minus sign. Enter the answer in whole dollars.) Net present value 5. Recalculate the NPV using a 10 percent discount rate. Future Value of $1. Present Value of $1. Future Value Annuity of $1. Present Value Annuity of $1.) (Use appropriate factor(s) from the tables provided. Enter the answer in whole dollars.) Net present value

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