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Weighted Average Cost of Capital and Net Present Value Analysis Tate Company is considering a proposal to acquire new equipment for its manufacturing division. The

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Weighted Average Cost of Capital and Net Present Value Analysis Tate Company is considering a proposal to acquire new equipment for its manufacturing division. The equipment will cost $210,000, be useful for four years, and have a $16.000 salvage value Tate expects annual savings in cash operating expenses (before taxes) of $72,000. For tax purposes, the annual depreciation deduction wil be $70,000, 594,000, 530,600, and $15,400, respectively, for the four years (the salvage value is ignored on the tax return). The income tax rate is 40%. Tate establishes a hurdle rate for a net present value analysis at the company's weighted average cost of capital plus 1 percentage point. Tate's capital is provided in the following proportions. debt, 60% common stock, 20% and retained earnings 20%. The cost rates for these capital sources are debt, 10% common stock, 12%; and retained earnings, 13% a. Compute Tate's (1) weighted average cost of capital and (2) hurdle rate. Round answers to one decimal place. For example, 0.4567 = 45.7%. Weighted Average cost of Capital Debt 35X Common stock 0.95 Retained earnings 0.8% (1) Weighted avg cost of capital 074 (2) Tate's hurdle rate b. Using Tate's hurdle rate, compute the net present value of this capital expenditure proposal Round answers to the nearest whole number. Use rounded answers for subsequent calculations. Use a negative sign with net present value to indicate a negative amount. Otherwise do not use negative signs with your answers. After Tax Cash Flow Analysis Amount Present Value After-tax cash expense Savings 93200 KS 131,198 Tax Savings from depreciation Year 20.000 25.004 X Year 2 37.600 29,967 X Year 3 12.240 8,715 X Year 4 6,160 3918 talentpeds OX ON b. Using Tate's hurdle rate, compute the net present value of this capital expenditure proposal Round answers to the nearest whole number. Use rounded answers for subsequent calculations. Use a negative sign with net present value to indicate a negative amount. Otherwise do not use negative signs with your answers. After Tax Cash Flow Analysis Amount Present Value Ahorax cash expense sang $ 93.200 * $ 131,198 Tax Savings from depreciation Year 1 28,000 25.004 Year 2 37,600 29.967 X Year 12.240 8.715 X Year 4 6.160 3,918 Aerox equipment sale proceeds OX OX Total present value of future cash flows 198.802 Investment required in equipment 1210,000) Net positive negative present value $ (11.1981 Under the net present value analysis should Tate accept the proposal? Select the most appropriate answer below. Tate should not accept the proposal, because its net present value is positive Tate should accept the proposal, because its net present value is negative. Tate should accept the proposal, because its net present value is positive Tate should not accept the proposal, because its net present value is negative

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