Holmes Manufacturing is considering a new machine that costs $250,000 and would reduce pretax manufacturing costs by $90,000 annually. Holmes would use the 3-year MACRS method to depreciate the machine, and management thinks the machine would have a value of $23,000 at the end of its 5-year operating life. The applicable depreciation rates are 33%, 45%, 15%, and 7%, as discussed in Appendix 12A. Net operating working capital would increase by $25,000 initially, but it would be recovered at the end of the project’s 5-year life. Holmes’s marginal tax rate is 40%, and a 10% WACC is appropriate for the project. a. Calculate the project’s NPV, IRR, MIRR, and payback.

Essentials Of Investments
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ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
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Holmes Manufacturing is considering a new machine that costs

$250,000 and would reduce pretax manufacturing costs by $90,000 annually. Holmes would

use the 3-year MACRS method to depreciate the machine, and management thinks the machine would have a value of $23,000 at the end of its 5-year operating life. The applicable

depreciation rates are 33%, 45%, 15%, and 7%, as discussed in Appendix 12A. Net operating

working capital would increase by $25,000 initially, but it would be recovered at the end of

the project’s 5-year life. Holmes’s marginal tax rate is 40%, and a 10% WACC is appropriate

for the project.

a. Calculate the project’s NPV, IRR, MIRR, and payback.

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