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Diamond Ltd has a payback period limit of three years and is considering investing in one of the following projects. Both projects require an initial investment of $800,000. Cash inflows accrue evenly throughout the year.

?????????????????????? Project Alpha??????????????????????? ??????????????????????????? Project Beta

????????? ? Year?????????????????????Cash?inflow??????????????????????????????? Year????????????????? Cash inflow?

?????????????????????????????????????????????? $???????????????????????????????????????????????????????????????????????? ?$

?????????????? 1?????????????????????????? 250,000??????????????????????????????????? 1???????????????????????? 250,000

?????????????? 2?????????????????????????? 250,000??????????????????????????????????? ?2????????????????????????350,000

?????????????? 3?????????????????????????? 400,000??????????????????????????????????? ?3????????????????? ???? ?400,000

????????????? 4???????????????????????????300,000????????????????????????????????????? 4????????????????????????200,000

????????????? 5????????????????????????? ?200,000???????????????????????????????? ??? ?5??????????????????????? 150,000

????????????? 6???????????????????????? ? 50,000??????????????????? ??????????????????? 6??????????????????????? 150,000

The company's cost of capital is 10%.

85

【單項選擇題】

What is the non-discounted payback period of Project Beta?

A

2 years and 2 months

B

2 years and 4 months

C

2 years and 5 months

D

2 years and 6 months

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考點：Chapter19Methodsofprojectappraisal

The non-discounted payback period of Project Beta=2 years and 6 months

Workings

Project Beta

?? Year?????????????????????????????????? Cash inflow?????????????????????????? Cumulative cash?inflow

???????????????????????????????????????????????????? $???????????????????????????????????????????????????? ?$

????? 1?????????????????????????????????????? ?250,000???????????????????????????????????????? 250,000

????? 2????????????????????????????????????? ?350,000????????????????????????????????????????? 600,000

????? 3????????????????????????????????????? ?400,000??????????????????????????????????? ????? 1,000,000

????? 4????????????????????????????????????? ?200,000???????????????????????? ??????????? ??? 1,200,000

????? 5????????????????????????????????????? ?150,000????????????????????????????????????????? 1,350,000

????? 6??????????????????????????????????????150,000????????????????????????????????????????? 1,500,000

Project Beta has a payback period of between 2 and 3 years.

2 years and 6 months.Payback period = 2 years +$200,000

$400,000x 12 months= 2 years + 6 months

多做幾道

What was the actual usage of direct material during February?

A

800 kg

B

1,000 kg

C

1,200 kg

D

None of these

What was the selling price variance for February?

A

$120 (F)

B

$900 (A)

C

$1,200 (A)

D

$1,200 (F)

What was the sales volume profit variance for February?

A

$900 (F)

B

$1,200 (F)

C

$900 (A)

D

$2,100 (A)

材料全屏

Cabrinda Co manufactures bulbs. The following figures are available:

??500 kg of direct materials were actually purchased

??The standard cost per kg is $2.25, leading to a standard cost of actual purchases of $1,125

??The direct materials price variance is $125 favourable

??The direct materials usage variance is $45 adverse

30

【簡答題】

From the information provided calculate

(i)?The actual price paid per kg for the direct material?

(ii)?The standard quantity that should have been used for actual production.

Which of the following is likely to lead to the variances stated above?

A

lower quality direct material has been purchased

B

?higher quality direct material has been purchased

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