You are analyzing a project and have developed the following estimates: unit sales =
3,100, price per unit = $215, variable cost per unit = $115, fixed costs = $164,000. The
depreciation is $59,000 a year and the tax rate is 35 percent. What effect would the sale
of one more unit have on the operating cash flow?
A. $60.90
B. $61.40
C. $61.80
D. $65.00
E. $65.70
Answer:
The managers of H.R Construction are considering remodeling plans for an old building
the firm currently owns. The building was purchased eight years ago for $689,000.
Over the past eight years, the firm rented out the building and used the rent to pay off
the mortgage. The building is now owned free and clear and has a current market value
of $898,000. The firm is considering remodeling the building into a conference centre
and sandwich bar at an estimated cost of $1.7 million. The estimated present value of
the future income from this centre is $2.9 million. Which one of the following defines
the opportunity cost of the remodeling project?
A. Initial cost of the building
B. Cost of the remodeling
C. Current market value of the building
D. Initial cost of the building plus the remodeling costs
E. Current market value of the building plus the remodeling costs