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Average Rate of Return The following data are accumulated by Watershed Inc. in evaluating two competing...

Average Rate of Return The following data are accumulated by Watershed Inc. in evaluating two competing capital investment proposals: Project A Project Z Amount of investment $55,000 $50,000 Useful life 12 years 15 years Estimated residual value $5,000 $6,000 Estimated total income over the useful life $57,600 $63,000 Determine the expected average rate of return for each project. Project A % Project Z % I was following this formula Average total income = Total income over the useful life / Useful life Average investment = (Cost + Residual Value) / 2 Average rate of return = Average total income / Average investment

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Answer #1
Average total income = Total income over the useful life / Useful life
Project A =$57600/12
=$4800 per year
Project Z =$63000/15 years
=$4200
Average investment = (Cost + Residual Value) / 2
Project A = (55000+5000)/2
=$30000
Project Z= (50000+6000)/2
=$28000
The average rate of return = Average total income / Average investment
Project A = $4800/30000
16%
Project B = $4200/28000
15%
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