Monday, November 11, 2019

Marie's Fashions is considering a project that will require $28,000 in net working capital and $87,000 in fixed assets


Marie's Fashions is considering a project that will require $28,000 in net working capital and $87,000 in fixed assets. The project is expected to produce annual sales of $75,000 with associated cash costs of $57,000. The project has a 5-year life. The company uses straight-line depreciation to a zero book value over the life of the project. The tax rate is 30 percent. What is the operating cash flow for this project? 
 
A. 
-$1,520

B. 
-$580

C. 
$420

D. 
$15,680

E. 
$17,820
OCF = ($75,000 - $57,000)(1 - 0.30) + ($87,000/5)(0.30) = $17,820


57.
The Beach House has sales of $784,000 and a profit margin of 8 percent. The annual depreciation expense is $14,000. What is the amount of the operating cash flow if the company has no long-term debt? 
 
A. 
$68,760

B. 
$72,240

C. 
$74,240

D. 
$76,720

E. 
$81,760
OCF = ($784,000 × 0.08) + $14,000 = $76,720


58.
The Pancake House has sales of $1,642,000, depreciation of $27,000, and net working capital of $218,000. The firm has a tax rate of 35 percent and a profit margin of 6 percent. The firm has no interest expense. What is the amount of the operating cash flow? 
 
A. 
$98,520

B. 
$125,520

C. 
$147,480

D. 
$268,480

E. 
$343,520
OCF = ($1,642,000 × 0.06) + $27,000 = $125,520


59.
Northern Railway is considering a project which will produce annual sales of $975,000 and increase cash expenses by $848,000. If the project is implemented, taxes will increase from $141,000 to $154,000 and depreciation will increase from $194,000 to $272,000. The company is debt-free. What is the amount of the operating cash flow using the top-down approach? 
 
A. 
$25,000

B. 
$114,000

C. 
$157,000

D. 
$181,000

E. 
$209,000
OCF = $975,000 - $848,000 - ($154,000 - $141,000) = $114,000

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