CFA Level 1: Project Comparison - NPV and Cost of Capital

What Cost of Capital Will Equalize NPV for Projects A and B?

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Question

McCarver Inc. is considering the following mutually exclusive projects:

Project A Project B -

TimeCash FlowCash Flow -

0-$5,000-$5,000

1200 3,000

2800 3,000

33,000 800

45,000 200

At what cost of capital will the net present value of the two projects be the same?

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Explanations

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A. B. C. D. E.

A

Find the differences between the two projects' respective cash flows as follows:

(Project A CF - Project B CF).

CF(0) = -5,000 - (-5,000) = 0.

CF(1) = 200 - 3,000 = -2,800.

CF(2) = -2,200.

CF(3) = 2,200.

CF(4) = 4,800.

Enter these CFs and find the IRR = 16.15% which is the crossover rate.