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Simms Manufacturing Is Considering Two Alternative Investment Proposals with the Following

question 135

True/False

Simms Manufacturing is considering two alternative investment proposals with the following data:
 Proposal X  Proposal Y  Investment $620,000$400,000 Useful life 8 years 8 years  Estimated annual net cash inflows for 8 years $130,000$80,000 Residual value $0$0 Depreciation method  Straight-line  Straight-line  Discount rate 9%10%\begin{array}{|l|r|r|}\hline &\text { Proposal X } & \text { Proposal Y } \\\hline \text { Investment } & \$ 620,000 & \$ 400,000 \\\hline \text { Useful life } & 8 \text { years } & 8 \text { years } \\\hline \text { Estimated annual net cash inflows for } 8 & & \\\text { years } & \$ 130,000 & \$ 80,000 \\\hline \text { Residual value } & \$ 0 & \$ 0 \\\hline \text { Depreciation method } & \text { Straight-line } & \text { Straight-line } \\\hline \text { Discount rate } & 9 \% & 10 \% \\\hline\end{array}

 Present Value of  an Annuity of $1 15%6%7%8%9%10%21.9520.9430.9350.9260.9170.90932.7232.831.8081.7831.7591.73643.5463.4652.6242.5772.5312.48754.3294.214.1003.3123.2403.17065.0764.9174.7674.6233.8903.7975.7865.585.3895.2065.0334.35586.4636.2105.9715.7475.5355.33597.1086.806.5156.2475.9955.759107.7227.3607.0246.7106.4186.145\begin{array} { | r | r | r | r | r | r | r | } \hline \begin{array} { r } \text { Present Value of } \\\text { an Annuity of \$1 }\end{array} & & & & & & \\ \hline 1 & 5 \% & 6 \% & 7 \% & 8 \% & 9 \% & 10 \% \\\hline 2 & 1.952 & 0.943 & 0.935 & 0.926 & 0.917 & 0.909 \\\hline 3 & 2.723 & 2.83 & 1.808 & 1.783 & 1.759 & 1.736 \\\hline 4 & 3.546 & 3.465 & 2.624 & 2.577 & 2.531 & 2.487 \\\hline 5 & 4.329 & 4.21 & 4.100 & 3.312 & 3.240 & 3.170 \\\hline 6 & 5.076 & 4.917 & 4.767 & 4.623 & 3.890 & 3.79 \\\hline 7 & 5.786 & 5.58 & 5.389 & 5.206 & 5.033 & 4.355 \\\hline 8 & 6.463 & 6.210 & 5.971 & 5.747 & 5.535 & 5.335 \\\hline 9 & 7.108 & 6.80 & 6.515 & 6.247 & 5.995 & 5.759 \\\hline 10 & 7.722 & 7.360 & 7.024 & 6.710 & 6.418 & 6.145 \\\hline\end{array}
After calculating the net present value of the two alternatives, Proposal Y appears to deliver the most
favorable results.


Definitions:

Sensory Register

The initial stage of memory, where sensory information is stored for a very short period of time before it is processed further or forgotten.

Visual Image

A mental representation of visible phenomena, which is not currently being viewed but is recalled or imagined.

Sensory Memory

The shortest-term element of memory that allows for the ability to retain impressions of sensory information after the original stimuli have ended.

Long-term Memory

A type of memory in which information is stored for an extended period, potentially for a lifetime, and includes facts, experiences, and skills.

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