The Sausage Hut is looking at a new sausage system with an installed cost of $438,000.
This cost will be depreciated straight-line to zero over the projects four-year life, at the
end of which the sausage system can be scrapped for $69,000. The sausage system will
save the firm $129,000 per year in pretax operating costs, and the system requires an
initial investment in net working capital of $29,000, which will be recouped at project
end. If the tax rate is 35 percent and the discount rate is 9 percent, what is the NPV of
this project?
A. -$18,870
B. -$6,320
C. $2,560
D. $14,410
E. $26,880
The Underground Cafe has an operating cash flow of $187,000 and a cash flow to
creditors of $71,400 for the past year. During that time, the firm invested $28,000 in net
working capital and incurred net capital spending of $47,900. What is the amount of the
cash flow to stockholders for the last year?
A. -$171,500
B. -$86,700
C. $21,200
D. $39,700
E. $111,100