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Soal No.10 Halaman 338: V Vs N

The old batch-wise reactor cost $40,000 5 years ago and has a remaining useful life of 10 years. The new continuous reactor would cost $70,000, increase annual income by $5,000, and save $7,000 per year in labor. It has a useful life of 12 years. While the new reactor would save on labor costs, the increased annual depreciation expense of $3,150 means the projected 12.07% return does not meet the 15% minimum required return. Therefore, replacing the reactor is not recommended.

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420 views2 pages

Soal No.10 Halaman 338: V Vs N

The old batch-wise reactor cost $40,000 5 years ago and has a remaining useful life of 10 years. The new continuous reactor would cost $70,000, increase annual income by $5,000, and save $7,000 per year in labor. It has a useful life of 12 years. While the new reactor would save on labor costs, the increased annual depreciation expense of $3,150 means the projected 12.07% return does not meet the 15% minimum required return. Therefore, replacing the reactor is not recommended.

Uploaded by

Novia Mia Yuhermita
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© © All Rights Reserved
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Soal No.

10 Halaman 338
A chemical company is considering replacing a batch-wise reactor with a
modernized continuous reactor. The old unit cost $40,000 when new 5 years ago, and
depreciation has been charged on a straight-line basis using an estimated service life of
15 years and final salvage value of $1000. It is now estimated that the unit has a
remaining service life of 10 years and a final salvage value of $1000.
The new unit would cost $70,000 and would result in an increase of $5000 in the
gross annual income. It would permit a labor saving of $7000 per year. Additional costs
for taxes and insurance would be $1000 per year. The service life is estimated to be 12
years with a final salvage value of $1000. All costs other than those for labor, insurance,
taxes, and depreciation may be assumed to be the same for both units. The old unit can
now be sold for $5000. If the minimum required return on any investment is 15 percent,
should the replacement be made?
Jawab :
Untuk Batch-Wise Reactor Untuk Continuos Reactor
Biaya = $ 40.000 Biaya = $ 70.000
Vs = $ 1000 Vs = $ 1000
n = 15 tahun n = 12 tahun
Setelah 5 tahun Tabungan labor = $ 7000/tahun
Remaining n = 10 years Biaya tambahan = $ 1000
Minimun Return = 15 % Peningkatan pendapatan = $ 5000

Untuk Batch Reactor


V Vs 400001000
Setelah 5 tahun Depresiasi tahunan = n = 15

d1= $ 2600/tahun
Untuk Continuous reactor
V Vs 700001000
d2 = n = 12 = $ 5750

Peningkatan depresiasi = 5750 2600 = $ 3150/tahun


Tabungan pabrik baru = Peningkatan pendapatan + Tabungan labor Biaya tambahan
Pengurangan depresiasi
= 5000 + 7000 1000 3150 = $ 7850
savings
% return = total invesment x 100

7850
% return = 70.0005000 x 100

% return = 12,07 %
%Return untuk continuous reactor sebesar 12,07% , sedangkan minimum return
sebesar 15%, Jadi tidak diperlukan penggantian reactor.

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