Which one of the following best describes an arithmetic average return?
A. Total return divided by N – 1, where N equals the number of individual returns
B. Average compound return earned per year over a multiyear period
C. Total compound return divided by the number of individual returns
D. Return earned in an average year over a multiyear period
E. Positive square root of the average compound return
We are evaluating a project that costs $1.68 million, has a five-year life, and has no
salvage value. Assume depreciation is straight-line to zero over the life of the project.
Sales are projected at 82,000 units per year. Price per unit is $43.29, variable cost per
unit is $22.18, and fixed costs are $623,000 per year. The tax rate is 34 percent, and we
require a 10 percent return on this project. What is the sensitivity of NPV to a 100-unit
change in the sales figure?
A. $3,998.40
B. $4,609.18
C. $4,897.20
D. $5,281.55
E. $5,557.12