Brittany Runs a Store Called "Miatas Only" That Sells Parts

question 17

Essay

Brittany runs a store called "Miatas Only" that sells parts and accessories for the popular Mazda Miata sports car.The store purchases parts and accessories from many manufacturers,but,as its name indicates,sells parts only for Miatas.The store received shipment of a large order from Worldwide Sportscar Accessories late on a Saturday afternoon.After a quick count of the boxes,the store accepted the shipment.The following week when stocking the items,the following problems were found with the order:
1.Some sheepskin seat covers were the wrong color.The store had ordered 50 of these in four different colors,but all 50 were black.The value of the seat covers was the same regardless of color.
2.The store had ordered 100 sets of floor mats with the name "Miata" embossed on them,but instead received 100 sets with "SLK" that were sized for the Mercedes-Benz sports car of that name.The Miata mats cost the store $60 per pair and can be sold for $90,whereas the SLK mats cost $70 and can be sold for $110.
3.The store had ordered 100 blankets embossed with "Miata" and received the blankets ordered,but without "Miata" embossed.The plain blankets cost $10 less and sell for $10 less.
Can "Miatas Only" revoke its acceptance of these items?

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Definitions:

NPV

Net Present Value (NPV) is a financial metric used to evaluate the profitability of an investment or project by discounting all expected future cash flows back to their present value.

Profitability Index

A financial tool that calculates the relationship between the costs and benefits of a project by dividing the present value of future cash flows by the initial investment cost.

Mutually Exclusive

Situations or events that cannot occur at the same time—choosing one precludes the selection of the other.

Negative Net Present Value

A financial metric indicating that the present value of cash inflows is less than the present value of cash outflows, suggesting the investment is not financially viable.