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What is the discounted payback period of Project Alpha?

A

Between 1 and 2 years

B

Between 3 and 4 years

C

Between 4 and 5 years

D

Between 5 and 6 years

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考点：Chapter19Methodsofprojectappraisal

The discounted payback period of Project Alpha is between 3 and 4 years. Workings

Project Alpha

Year Cash flow Discount factor PV Cum. PV

$ 10% $ $

0 (800,000) 1.000 (800,000) (800,000)

1 250,000 0.909 227,250 (572,750)

2 250,000 0.826 206,500 (366,250)

3 400,000 0.751 300,400 (65,850)

4 300,000 0.683 204,900 139,050

5 200,000 0.621 124,200 263,250

6 50,000 0.564 28,200 291,450

The discounted payback period is therefore between three and four years.

多做几道

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

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【简答题】

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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