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KAN operates in a highly competitive market and is considering introducing a new product to expand its current range. The new product will require the purchase of a specialised machine costing GH¢825,000. The machine has a useful life of four years and is expected to have a scrap value at the end of Year 4 of GH¢45,000. The company uses the straight-line method of depreciation. The machine would be used exclusively for the new product. Due to a shortage of space in the factory, investment in the new machine would necessitate the disposal, for GH¢23,000, of an existing machine which has a net book value of GH¢34,000. This machine, if retained for a further year, would have earned a contribution of GH¢90,000 before being scrapped for nil value. The machine had a zero-tax written down value and therefore there will be no effect on tax depreciation arising from the disposal of the machine. The company employed the services of a consultant, at a cost of GH¢29,000, to determine the demand for the new product. The consultant’s estimated demand is given below: • Year 1 ​​18,000 units​​ • Year 2 ​​24,000 units​​ • Year 3 ​​26,000 units​​ • Year 4​​22,000 units​​​​​​ The new product is expected to earn a contribution of GH¢30 per unit. Fixed costs of GH¢380,000 per annum, including depreciation of the new machine, will arise as a direct result of the manufacture of the new product. Taxation KAN’s Financial Director has provided the following taxation information: • Tax depreciation: 25% per annum of the reducing balance, with a balancing adjustment in the year of disposal. • Taxation rate: 30% of taxable profits. Half of the tax is payable in the year in which it arises, the balance is paid in the following year. • KAN has sufficient taxable profits from other parts of its business to enable the offset of any pre-tax losses on this project. Other information A cost of capital of 12% per annum is used to evaluate projects of this type. Ignore inflation. REQUIRED: Evaluate whether the project should be undertaken using: (a) Net present value (b) Profitability index (c) Internal rate of return (d) Modified internal rate of return

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