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You are on page 1of 93

2-1

Gas Solubility in Aqueous Solution. At 303 K the concentration of CO2 in water is 0.90 x

10-4 kg CO2/kg water. Using the Henrys law constant from Appendix A.3, what partial

pressure of CO2 must be kept in the ags to keep the CO2 from vaporizing from the

SOLUTION:

aqueous solution?

F=CP+2

F=32+2

F=3

Given:

T = 303 K

Required: PA of CO2

Solution:

10.3-2

1.

total pressure

2.

temperature

3.

Equilibrium Swtage Contact for Gas-Liquid System. A gas mixture at 2.026 x 105 Pa

total pressure containing air and SO2 is contacted in a single-stage equilibrium mixer with

H = 0.186 x 104 atm/mol frac.

PA= HxA

pure water at 293 K. The partial pressure of SO2 in the original gas is 1.52 x 104 Pa.

The inlet gas contains 5.70 total kg mol and the inlet water 2.20 total kg mol. The exit

gas and liquid leaving are in equilibrium. Calculate the amounts and compositions of the

outlet phases. Use equilibrium data from Fig.10.2-1.

kgCO2 18 kgmolH2O

PA = 0.186 x 104 atm x 0.9 x 10-4

x

0.06848 atm

kgH2O 44 kgmol CO2

GIVEN:

Use equilibrium data in Fig. 10.2-1

1.01325 x 105

PA = 0.06848 atm x

= 6.939 x 103 Pa

1 atm

10.3-1

Phase Rule for a Gas-Liquid System. For the systen SO2-air-water, then total pressure

is set at 1 atm abs and the partial pressure of SO2 in the vapor is set at 0.20 atm.

Calculate the number of degrees of freedom, F. What variables are unspecified that can

be arbitrarily set?

GIVEN:

SO2 air H2O system

PAT = 1 atm

PA of SO2 = 0.2 atm

REQUIRED:

Degrees of freedom, F

PT = 2.026 x 105 Pa =

T = 293 K

Inlet gas = 5.70 kg mol

Inlet H2O = 2.20 total kgmol

REQUIRED

XA1, yA1, L1 V1

SOLUTION:

xAo = 0

amount of entering acetone = yAN+1vAN+1

= 0.01(30) = 0.30

= 29.7 kgmol/air h

acetone leaving in Vi = 0.10(0.30) = 0.30 kgmol/h

acetone leaving in Ln = 0.9 (0.30) = 0.27 kgmol/h

yA1 =

GIVEN:

LO = 108 kg mol H2O/hr

0.030

=0.00101

29.73

YAN + 1 = 0.01

VN + 1 = 30.0 kg mol/h

T = 300 K

0.27

XAN =

0.002493

108.27

PT = 101.3 kPa

yA = 2.53 xA

REQUIRED:

Theoretical stages graphically using analytical Kremser equation.

Using equation:

A1 =

SOLUTION:

L

Lo

108

=

=1.4358

mv mv1

2.53 (29.73)

xAo = 0

amount of enetering acetone = yAN + 1 VN + 1

= 0.01(30) = 0.30

AN =

LN

108.27

=

=1.4265

mvN+1 2.53 (30)

acetone leaving in V1 = 0.10(0.30) = 0.30 kg mol/h

acetone leaving in Ln = 0.9(0.30) = 0.27 kg mol/h

V1 = 29.7 + 0.03 = 29.73 kg mol air + acetone /hr

N=

N=

1 1

A A

log A

0.01 - 2.53(0)

1

1

log

1

log 1.4311

10.4-1

equilibrium data and film coefficients ky and kx as in Example 10.4-1. However, use

bulk concentrations of yAG = 0.25 and xAL = 0.05. Calculate the following:

a.

b.

c.

GIVEN:

Equilibrium data

yAo = 0.380 mol fraction

xAL = 0.10

10.3-3

Absorption in a Countercurrent Stage Tower. Repeat example 10.3-2 using the same

T = 298 K

conditions but with the following change. Use a pure water flow to the tower of 108 kg

P = 1.013 x 105 Pa

mol H2O/h, that is, 20% above the 90 used in Example 10.3-2. Determine the number of

REQUIRED:

KX, KX

(1-yA)iM =

SOLUTION:

Trial 1:

k'x/(1-xA)iM

1.967 x 10

k'y/(1-yA)iM

1.465 x 10

-3

-3

/1.0

- 1.342

/1.0

(1-xA)iM =

y = mx + b

0.38 = -0.10 (1.342) + b

(1-0.194) - (1-0.380)

= 0.7089

1-0.194

ln

1-0.380

(1-0.1) - (1-0.254) (1-0.1) - (1-0.247)

=

= 0.8206

1-0.1

1-0.1

ln

ln

1-.254

1-0.247

b = 0.5142

xA1 = 0.247

k'x/(1-xA)iM

-1.967 x 10 -3 / 0.8206

- 1.160

k'y/(1-yA)iM

1.465 x 10 -3 / 0.7089

yAi = 0.183

(1-yA)iM =

(1-xA)iM =

=

= 0.715

1-yAi

1-0.183

ln

ln

1-yAG

1-0.380

(1-xAL) - (1-xAi) (1-0.1) - (1-0.247)

=

= 0.825

1-xAL

1-0.1

ln

ln

1-xAi

1-0.247

-1.163 -1.60

xAi = 0.254

yAi = 0.194

m'' =

yAG - yAi

0.38 - 0.194

=

2.0217

*

xA - xAi

0.346 - 0.254

1

1

1

=

+

K'x m''k'y

k'x

Trial 2:

k'x/(1-xA)iM

-1.967 x 10 -3 / 0.825

- 1.163

k'y/(1-yA)iM

1.465 x 10 -3 / 0.715

xAi = 0.254

yAi = 0.194

0.38 = - 1.163 (0.10) + b

b = 0.4963

1

1

1

=

+

-3

K'x

2.0217 (1.465 x 10 )

1.967 x 10 -3

K'x = 0.00118 kgmol/s m2 frac

K'x =

1

1

1

-3

K'x/(1-xA)*M

2.0217(1.465 x 10 / 0.7089 1.967 x 10-3 /0.8206

= 656.5320

K'x

(1- xA) * M

(1- xA) * M =

(1- xAL)

ln

*

(1- xA )

=

(1- xA) * M =

Kx =

0.7705

(1- 0.10)

ln

(1- 0.346)

239.3425

(100) 36.46%

656.5392

=

0.00118

0.00153

0.7705

417.1835

(100) 63.54%

656.54

10.4-2 Use the same equilibrium data and film coefficients ky and kx as in Example 10.4-1.

K'x

*

NA

(xA -xAL)

(1-x

A

)

*M

0.00118

NA =

(0.346-0.10)

0.7705

NA = 0.000377 kgmol/sm2

However, use bulk concentrations of yAG = 0.25 and xAL = 0.05. Calculate the following.

(a) Interface concentrations yAi and xAi and flux NA.

(b) Overall mass-transfer coefficients Ky and Ky and flux NA.

(c) Overall mass-transfer coefficient Kx and flux NA.

GIVEN:

yAG = 0.25

1

1

1

K'x/(1-xA)*M

m'' / (1-yA)*M K'x/(1-xA)*M

(1-yA)iM =

(1-yA)iM =

(1-xA)iM

(1-yAi) - (1-yAG)

(1-yAi)

ln

(1-yAG)

(1-0.194) - (1-0.38)

0.7089

(1-0.194)

ln

(1-038)

0.8206

(1-xAL)

(1-0.1)

ln

ln

(1-xAi)

(1-0.254)

xAL = 0.05

ky = 1.465 x103 kgmol A / sm3 mol fraction

kx = 1.967 x103 kgmol A / sm2 mol fraction

REQUIRED:

a.) Interface concentrations yAi & xAi & NA

SOLUTION:

Trial 1:

k'x/(1-xA)iM

1.967 x 10

k'y/(1-yA)iM

1.465 x 10

-3

-3

/1.0

- 1.342

/1.0

y = mx + b

0.25 = -1.342 (0.05) + b

b = 0.3171

xAi = 0.1634

yAi = 0.1010

Trial 2:

(1-yA)iM =

=

= 0.8223

1-yAi

1-0.1010

ln

ln

1-yAG

1-0.25

(1-xA)iM =

=

= 0.8921

1-xAL

1- 0.05

ln

ln

1-xAi

1- 0.1634

k'y

NA

(yAG -yAi)

(1- yA)iM

1.967 x 10 -3

NA =

(0.25 - 0.1054)

0.8202

NA = 2.583 x 10-4 kgmol/sm2

or,

-3

k'x/(1-xA)iM

1.967 x 10 / 0.8921

0.8223 - 1.2376

k'y/(1-yA)iM

1.465 x 10 -3 /1.0

y = mx + b

0.25 = -1.2376 (0.05) + b

b = 0.3119

xAi = 0.1686

yAi = 0.1054

k'x

NA

(xAi -xAL)

(1- xA)iM

1.967 x 10 -3

NA =

(0.1686 - 0.05)

0.8894

NA = 2.62 x 10-4 kgmol/sm2

Trial 3:

(1-yA)iM =

=

= 0.8202

1-yAi

1-0.1054

ln

ln

1-yAG

1-0.25

(1-xA)iM =

=

= 0.889

1-xAL

1- 0.05

ln

ln

1-xAi

1- 0.1686

k'x/(1-xA)iM

-1.967 x 10 -3 / 0.8894

0.8223 - 1.2382

k'y/(1-yA)iM

1.465 x 10 -3 / 0.8202

-1.2382 1.2376

xAi = 0.1686

yAi = 0.1054

b)

m' =

yAi - yA *

0.1054 - 0.0243

=

0.6838

xAi - xAL

0.1686 - 0.05

(1-yA * ) - (1-yAG)

(1-yA)*M =

(1-yA * )

ln

(1-yAG)

yA * = 0.0243

(1-0.0243) - (1-0.25

(1-yA)*M =

0.8579

(1- 0.0243)

ln

(1- 0.25)

10.6-6. - 10.6-7. A gas stream contains 4.0 mol % NH3 and its ammonia content is reduced to 0.5

mol % in a packed absorption tower at 293 K and 1.013 x 105. The inlet pure water flow is 68.0 kg

mol/h and the total inlet gas flow is 57.8 kgmol/h. The tower diameter is 0.747 m. The film masstransfer coefficients are kya = 0.0739 kgmol.sm 3 mol frac and kxa = 0.169 kgmol/sm3 mol frac.

Using the design methods for dilute gas mixtures, do as follows.

1

1

m'

K'y/(1-yA)*M

k'y / (1-yA)iM k'x / (1-xA)iM

=

1

0.6838

-3

1.465 x 10 / (0.8202) 1.967 X 10 -3 / 0.8894

Repeat Example 10.6-2, using the overall liquid mass-transfer coefficient Kxa to

calculate the tower height.

(a) Calculate the tower height using kya

(b) Calculate the tower height using Kya.

Solution:

Ky =

K'y

9.872 x 10-4

=

0.00115

(1 yA )* M

0.8579

K'y

9.872 x 10-4

NA =

(yAG-yA * )

(0.25 - 0.0243)

0.8579

(1 yA )* M

NA = 2.5972 x 10 - 4 kgmol/sm2

(a)

La = 68 kgmol/h

ya = 0.005

xa = 0

(b)

Vb = 57.8 kgmol/h

c)

yb = 0.04

yAG - yAi

0.25 - 0.1054

m" = *

=

1.1814

xA - xAi

0.291 - 0.1686

*

(1-xA)*M =

0.8236

(1-xA L )

(1-0.05)

ln

ln

*

(1-xA )

(1-0.291)

1

1

1

K'x/(1-xA)*M

m"k'y/(1-yA)*M k'x / (1-xA)*M

1

1

1

K'x/0.8236

1.1814(1-yA)*M 1.967 x 10 -3 / 0.8894

K'x = 7.8775 x 10-4

L' = L (1 - xb ) 68 (1 - 0) = 68 kgmol/h

V' (yb -ya ) = L'(xb - xa )

55.488 (0.04-0.005) = 68xb

xb 0.029

YN+1

L'

68

0.005

Xn + Yn

Xn +

V'

55.488'

0.995

YN+1 1.2255 Xn + 0.0050

if Xn 0,

X=

x

1-x

YN+1 = 0.0050

y=

slope = m = -

Y

1+Y

Hoy =

y = mx + b

L

kxaS

V'

V=

1- y

Nx =

dx

xi - x

68

68

68

L5 =

70.0309

1- 0

1- 0.029

68 + 70.0309

L=

69.0155

2

L1 =

d2

(0.747)2

=

= 0.4383 m3

4

4

L

69.0155 / 3600

=

=0.9571

KxaS

0.0457 / 0.4383

= 0.6438

m' =

y A1 -y A *

x A1 -x AL

K'y =

K'y =

k'y k'x

k'x + m' k'y

m" =

Hox =

y AG -y Ai

x A *-x Ai

K'x =

k'x + m''k'y

(0.0739)(0.169)

0.0450

0.169 + 0.8287(0.0739)

K'y

Ky =

KyaS

V

56.7864 / 3600

=

=0.6438

KyaS

0.0559 / 0.4383

= 0.6438

k'xa/(1-x)

k'ya/(1-y)

Hx =

S = Area =

55.488

57.8

55.7668

V5 =

1-0.005

1- 0.040

55.7668 + 57.8

V=

56.7834

2

V1 =

K'x

Kx =

(1- X)

yi

0.0050

0.005

-2.2754

0.005

0.0014

0.01

0.0170

0.0101

0.0173

-2.2707

0.0397

0.0096

0.015

0.0229

0.0152

0.0234

-2.2685

0.0569

0.0141

0.02

0.0287

0.0204

0.0295

-2.2667

0.0740

0.0188

0.029

0.0400

0.0299

0.0417

-2.2610

0.0108

0.0272

xi

1/(y yi)

1/(x xi)

0.0018

277.7780

555.5556

0.0132

135.1351

312.50

0.0190

113.6364

250

0.0246

0.0348

101.0101

217.3913

78.125

172.4138

206.4565

0.012

0.01

124.3858

0.0059

0.005

107.3233

0.0058

0.005

89.5678

0.0113

0.009

10.6-10. Repeat Example 10.6-2 but use transfer units and calculate HL, NL, and tower height.

Given:

Acetone-H2O system

A = 0.186 m2

T = 293 K

P = 101.32 kPa

y1 = 0.026

y = 0.005

dy/(y-yi)Ave

dx/(x-xi)Ave

2.4775

4.3403

0.7339

1.4063

0.6225

1.1685

1.0121

1.7541

Ky=kya/(1-y)

Kx =kxa/(1-x)

0.0743

0.169

0.0752

0.1707

0.0756

0.1716

0.0761

0.1724

0.0756

0.1740

L = 45.36 kgmol H2O / h

kya = 3.78 x 10-2 kgmol / sm3 mol frac

kxa = 6.16 x 10-2 kgmol / s m3 mol frac

REQUIRED:

HL, NL, z

SOLUTION:

Ny = 4.8549

Nx = 8.6692

kyAve = 0.0756

kxAve = 0.1715

Ky

Kx

0.0072

0.7778

0.6667

0.0590

0.0450

0.0224

0.0072

0.7500

0.8043

0.0555

0.0455

0.0292

0.011

0.8158

0.8627

0.0559

0.0457

0.0360

0.0148

0.8696

0.8684

0.0562

0.0459

0.0484

0.0224

0.8276

0.9412

0.0569

0.0463

AVE: 0.8082

Ave: 0.8287

1/(y y)

1/(x x)

200

138.8889

102.0408

80.6452

84.0336

70.4225

71.9424

62.5

56.8182

51.5464

1/(y y)ave

1/(x x)ave

151.0204

109.7671

93.0372

75.5339

77.9880

66.4613

64.3803

57.0203

dy/(y y)ave

dx/(x x)ave

1.8122

1.0977

0.5481

0.3777

0.4523

0.3323

0.7275

0.5132

Noy= 3.5409

Nox= 2.3209

y1

y

xo

x

L'

+ V'

V'

L'

1 - xo

1 - x

1 - y1

1 - y

0

0.026

x1

0.005

45.36

+ 13.65 1 - 0.026 45.36 1 - x1 +13.65 1 - 0.005

1

0

x1 = 0.00648

1h

45.36 kgmolH2O / h

L

3600 s

HL =

=

= 1.0264

-2

3

K'xa S

6.6 x 10 kgmol / sm mol frac. (0.186 m2 )

from the graph:

xi1 = 0.0136

xi2 = 0.0019

(xi - x)M =

(0.0132 - 0.00648) - (0.0019 - 0)

=

=0.0038

(xi1 - x1)

(0.0132 - 0.00648)

ln

ln

(0.0019)

(xi2 - x2)

NL =

dx

0.00648

1.7053

xi - x 0.0038

z = NL HL = 1.7053 (1.0264)

y2

y1

x2

x1

L'

+ V' 1 - y1 L' 1 - x1 V' 1 - y

1

x

2

2

0

0.2

x1

0.02

2

-4

-2

-4

4.20 x10

+ 6.53x10 1 - 0.2 4.20x10 1 - x1 +6.23x10 1 - 0.02

1 - 0

x1 = 0.00355

y

6.53 x 10-4 (29)kg air / s + 6.53 x 10 -4

64.1

1 y

Gy =

0.0929

z = 1.75 m

if y = 0.20

10.7-1

Liquid Film Coefficients and Design of SO2 Tower. Using the data of example 10.7-1,

calculate the height of the tower using Eq. (10.6-15), which is based on the liquid film

mass-transfer cofficient kxa. [Note: the interface values xi have alre4ady been obtained.

0.2

6.53 x 10-4 (29)kg air / s + 6.53 x 10 -4

64.1

1 0.2

Gy =

0.0929

2

= 0.3164kg / sm

Given:

V=

V'

6.53 x 10-4

8.16 x10 4

1-y

1 0.2

L=

L'

4.20 x 10 -2

= 0.0421

1- x

1 - 0.00355

A = 0.0929 m2

T= 293 K

P = 1.013 x 105

y1= 0.20

y1 = 0.02

x1 = 0

V = 6.53 x 10-4 kgmol air/ s

L = 4.20 x 10-2 kgmol / s

kya = 0.0594 Gy0.7Gx0.25

kxa = 0.152 Gx 0.82

x

4.20 x 10-2 18 + 4.20 x 10 -2

64.1

1 x

Gx =

0.0929

0.00355

4.20 x 10-2 + 4.20 x 10 -2

64.1

1 0.00355

8.2410

0.0929

k'xa = 0.152 Gx 0.82 = 0.152 (8.2410)0.82 0.8569

k'ya = 0.0594Gy 0.7Gx 0.25 = 0.0594 (0.2130)0.7 (8.2410)0.25 = 0.0341

REQUIRED:

SOLUTION:

Z using kxa

L

0.04207

=

0.5319

kxa (1-x)iM

0.85356(0.9975)(0.0929)

z = NLHL 3.051 (0.5319) = 1.6228

HL

V

-4

Gy

Gx

kya

Leaching

0.02

6.66 x 10

0.042

0.2130

8.138

0.03398

0.04

0.000332

6.68 x 10-4

0.0421

0.2226

8.147

0.03504

SOLVED PROBLEMS:

0.07

0.000855

-4

7.02 x 10

0.04203

0.2378

8.162

0.03673

12.8-1. Effective Diffusivity in Leaching Particles. In Example 12.8-1 a time of leaching of the

0.13

0.00201

7.51 x 10-4

0.04208

0.2718

8.196

0.04032

solid particle of 3.11 h is needed to remove 80% of the solute. Do the following

0.20

0.00355

8.16 x 10-4

0.04215

0.3164

8.241

0.04496

calculations.

(a)

(b)

Predict the time to leach 90% of the solute from the 2.0 mm particle.

GIVEN:

kxa

xi

yi

0.848

0.849

24.4567

0.02

0.00046

0.0088

24.7476

0.02

23.2680

0.04772

0.00109

0.026

23.6252

0.04784

0.850

21.5403

0.08842

0.00188

0.04824

22.2705

0.08904

0.853

18.4426

0.1671

0.00356

0.1016

19.0742

0.1683

0.857

15.3034

0.2543

0.00572

0.1663

15.9829

0.2567

yi

0.000459

0.0087

24.7501

------

0.00104

0.02416

23.6687

0.04762

0.00186

0.0476

22.0814

0.08888

0.00354

0.1004

19.0993

0.1684

0.00570

0.1642

16.0037

0.2568

xi

dy/(xi x)

0.000332

0.5897

0.000523

0.6247

0.001155

0.9687

0.00154

0.8679

NL = 3.051

80 % efficiency

t = 3.11 h

REQUIRED:

(a)

DAeff

(b)

SOLUTION:

(a)

D Aeff t

0.112

a2

0.112 a 2

D Aeff

t

2

2

0.112 mm2

1hr

2

3.11 hr

3600 s

D Aeff 1.0004 x 10-5 mm2 /s

V2 = 80 kg solvent

(b)

xA2 = 0.03

xC2 = 0.97

xA1 = 0.22

D Aeff t

0.18

a2

REQUIRED:

0.18 a

D Aeff

(b) amount and composition of the underflow, L1

SOLUTION:

2

2

0.18 mm2

2

t

1.0004 x 10-5 mm2 /s

L o 100 - 78 22 kg of A

1 hr

t 18000 s

3600 s

B 78

kg solid

N o 3.5455

kg solution

L o 22

t 5 hr

y Ao 1.0

12.9-1.

Leaching of Oil from Soybeans in a Single Stage. Repeat Example 12.9-1 for single

stage leaching of oil from soybeans. The 100 kg of soybeans contains 22 wt % oil and

For Overall Material Balance:

V1, x1

Lo, No, yo, B

V2, x2

L1, N1, y1, B

L o V2 L1 V1 M

L o V2 M 22 80

M 102

GIVEN:

L o y Ao V2 xA 2 Mx AM

20.1. Roasted copper ore containing the copper as CuSO4 is to be extracted in a countercurrent

stage extractor. Each hour a charge consisting of 10 tons of gangue, 1.2 tons of copper

sulfate, and 0.5 ton of water is to be treated. The strong solution produced is to consist

percent of that in the ore. Pure water is to be used as the fresh solvent. After each

stage, 1 ton of inert gangue retains 2 tons of water plus the copper sulfate dissolved in

x AM 0.2392

To find NM

that water. Equilibrium is attained in each stage. How many stages are required?

GIVEN:

B N o Lo N M M

1.2 tons CuSO4 and 0.5 ton H20 is to be treated per hour

78 N M (102)

CuSO4 recovery of 98% of that in ore

yb = 0

N M 0.7647

after each stage, 1 ton inert solids retains 2 tons of H2O + CuSO4 dissolved

REQUIRED:

N1L1 N M M

(1.5)L1 (0.7647)(102)

Stages required

SOLUTION:

yb = 0

L1 51.9996 52 kg

ya = 0.1

La = 1.2 tons CuSO4 + 0.5 ton H20

= 1.7 tons solution/hr

1.2

0.7059

1.7

L1 V1 M

xa

52 V1 102

= 1.176 tons

V1 50 kg

= 0.024 tons

solution retained

1 ton inert solid

20.4. Oil is to be extracted from halibut livers by means of ether in a countercurrent extraction

battery. The entrainment of solution by the granulated liver mass was found by

experiment to be as shown in Table 20.5. In the extraction battery, the charge per cell

is to be 100 lb, based on completely exhausted livers. The unextracted livers contain

2.024 tons solution

10tons solid

Lb

1 ton inert solid

0.043 gal of oil per pound of exhausted material. A 95 percent` recovery of oil is

desired. The final extract is to contain 0.65 gal of oil per gallon of extract.

Solution retained by 1

Solution

Solution retained by

Solution

concentration, gal

1 lb exhausted livers,

concentration, gal

oil/gal solution

gal

oil/gal solution

0.035

0.068

0.4

0.042

0.1

0.081

0.5

0.050

0.2

0.099

0.6

0.058

0.3

0.120

0.68

Solute Balance:

L a x a Vb y b L b x b Va y a

The ether fed to the system is oil free. (a) How many gallons of ether are needed per

charge of livers? (b) How many extractors are needed?

GIVEN:

95% oil recovery

yA = 0.65

By Material Balance:

yB = 0

assuming xA = 1, LA = 0.043 gal oil/lb exhaust liver(100)

La Vb Lb Va

1.7 Vb 20.24 1.1757

LA = 4.3 gal

REQUIRED:

from the graph :

No. of stages 3.70

(a)

(b)

SOLUTION:

For XB:

Oil retained = (0.043 gal oil/ lb exhausted liver) (0.05) (100) = 0.215 gal oil

For the solution in the spent solids: (by trial & error)

xB

Trial 1:

Let XB = 0.1

0.251

0.0637

3.94

LB = 0.042 x 100 = 4.2 gal

0.251

xB

0.051

4.2

LA = 4.3

By solute balance:

Trial 2:

LaxA +VBYB = LBXB +VAYA

XB = 0.051, by linear regression:

Solution retained = 0.0386

VA = 6.2293 gal

xB

0.251

0.065

3.86

By OMB:

LA + VB = LB +VA

Trial 3

4.3 + VB = 3.94 + 6.2293

XB = 0.065, by linear regression

VB = 5.8693 gal

LB = 0.0396 x 100 = 3.96

xB

L1 = 0.1121 x 100

0.251

0.0634

3.96

L1 = 11.21 gal

By OMB:

Trial 4

xB = 0.0634, by linear regression

solution retained = 0.0394

La + V2 = L1 + Va

V2 = 11.21 +6.2293-4.3

Number of stages = 6.7813

V2 = 13.1393 gal

Geankoplis

11.2-1 Single-Stage Contact of Vapor-Liquid System. A mixture of 100 mol containing 60 mol%

By Solute Balance:

n-pentane and 40 mol% n-heptane is vaporized at 101.32 kPa abs pressure until 40 mol of vapor

and 60 mol of liquid in equilibrium with each other is produced. This occurs in a single-stage

system and the vapor and liquid are kept in contace with other until the vaporization is complete.

The equilibrium data are given in Example 11.3-2. Calculate the composition of the vapor and the

liquid.

y2 = 0.5355

Given:

LN = 0.068 x 100

1.000

1.000

0.254

0.701

0.867

0.984

0.145

0.521

0.594

0.925

0.159

0.271

0.398

0.836

LN = 6.8 gal

Solution:

By OMB:

C5H12 Balance:

La + VN+1 = LN +Va

YA 1.5 1.5X A

4.3 + VN+1 = 6.8 + 6.2293

when XA = 0.4, YA = 0.9...pt 2

VN+1 = 8.7293

1) Create a graph of the equilibrium curve for n-pentane.

By Solute Balance:

3) Get the value of XA and YA, on the point of intersection between the equilibrium curve and the

4) Get YB and XB.

Answers:

From the graph:

yN+1 = 0.2828

XB = 1 - 0.43 = 0.57 and YB = 1 0.855 = 0.14

2.58 2.42

A3

0.05 0.1250

2

11.3-2 Comparison of Differential and Flash Distillation. A mixture of 100 kg mol which

contains 60 mol % n-pentane (A) and 40 mol % n-heptane (B) is vaporized at 101.32 kPa pressure

under differential conditions until 40 kg mol are distilled. Used equilibrium data from Example 11.3-

2.42 2.3

A4

0.0425 0.1003

2

2.

(a)

What is average composition of the total vapor distilled and the composition of the liquid

left.

____________

(b) If this same vaporization is done in an equilibrium or flash distillation and 40 kg mol are

AT = 0.5048

distilled, what is the composition of the vapor distilled and of the liquid left?

therefore X2 = 0.4075

Given:

Answers:

x

1/ ( y-x )

1.000

1.000

0.867

0.984

8.547

0.594

0.925

3.021

0.398

0.836

2.283

30 mol % toluene is distilled under differential conditions at 101.32 kPa (1 atm). A total of one third

0.254

0.701

2.237

of the moles in the feed is vaporized. Calculate the average composition of the distillate and the

0.145

0.521

2.660

0.059

0.271

4.717

XA = 0.4075

yA = 0.845

Given:

F = 0.7 benzene and 0.3 toluene

Solution:

L1

ln

L2

X2

dx

X y x

1

Solution:

OMB:

B = F D = F 1/3F = 2/3F

L1

100kmol

ln

ln

0.5108

L2

60kmol

L1

ln

L2

ln

3.04 2.78

A1

0.05 0.1455

2

X2

dx

yx

X1

L1

F

ln

0.4055

2

L2

F

3

2.78 2.58

A2

0.05 0.1340

2

6.68 5.92

A1

0.05 0.3150

2

5.92 5.66

A2

0.0175 0.10

2

______________

AT = 0.4163

Therefore x2 = 0.6325

Answer:

xA = 0.6325 and yA = 0.7975

xB = 1 0.6325 = 0.3675 and yB = 1 0.7975 = 0.2025

R= 4.52

Ln

D

R

1

Yn1

Xn

XD

1 R

R 1

4.52

1

0.9

Yn 1

Xn

5.52

5.52

if x = 0 ,Yn+1 = 0.16

( 0,0.16)..........plotted on the graph

Answer:

11.4-1 Distillation Using McCabe-Thiele Method. A rectification column is fed 100 kg mol/h of a

mixture of 50 mol % benzene and 50 mol % toluene at 101.32 kPa abs.pressure. The feed is liquid

at the boling point. The distillate is to contain 90 mol % benzene and the bottoms 10 mol %

benzene. The reflux ratio is 4.52:1. calculate the kg mol/h distillate, kg mol/ h bottoms and the

theoretical number of trays needed using the McCabe Thiele method.

11.4-2. Rectification of a Heptane-Ethyl Benzene Mixture. A saturated liquid feed of 200 mol/h

at the boiling point containing 42 mol% heptane and 58 mol% ethyl benzene is to be fractionated at

101.32 kPa abs to give a distillate containing 97 mol% heptane and a bottoms containing 1.1 mol%

heptane. The reflux ratio used is 2.5:1. Calculate the mol/h distillate. Mol/h bottoms, theoretical

number of trays, and the feed tray number. Equilibrium data are given below at 101.32 kPa abs

Given:

F = 100 kg mol/h

0.5 benzene

0.5 toluene

R = Ln/D = 4.52

XD = 0.9

XB = 0.10

Temperature

C

409.3

136.2

402.6

129.4

392.6

119.4

0.250

Solution:

F=D+B

100 = D + B

XF F = DXD + BXB

100 ( 0.5 ) = 0.9D + 0.1 ( 100 D )

Given:

50 = 0.9D 0.1D + 10

F = 200 mol/h

40 = 0.8D

D = 50 kg mol/h

B = 50 kg mol/h

Temperature

0.42 heptane

0.58 ethyl benzene

XD = 0.97 heptane

XB = 0.011 heptane

xH

yH

xH

yH

383.8

110.6

0.485

0.730

0.08

0.230

376.0

102.8

0.790

0.904

0.154

371.5

98.3

1.000

1.000

R = Ln/D = 2.5

Rm = 0.88

(b)

Solution:

F=D+B

11.4-4. Minimum number of Theoretical Plates and Minimum Reflux Ratio. Determine the

200 = D + B

minimum reflux ratio Rm and the minimum number of theoretical plates at total reflux for the

XF F = DXD + BXB

rectification of a mixture of heptane and ethyl benzene as given in Problem 11.4-2. Do this

81.8 = 0.959D

Given:

D = 85.2972 mol/h

y = 0.68

B = 114.7028 mol/h

x = 0.42

R = 2.5

Solution:

2.5

X n 1 X D

Yn1

3.3

3.5

= 0.277

Rm

0.97 0.68

Rm 1 0.97 0.42

Rm = 0.5273 ( Rm + 1 )

0.4227Rm = 0.5273

Answer:

10.77 theoretical stages or 9.77 trays + a reboiler

Rm = 1.12

Minimum number of trays: 7.64 theoretical stages or 6.64 trays + a reboiler

11.4-3. Graphical Solution for Minimum Reflux Ratio and Total Reflux. For the rectification in

problem 11.4-1, where an equimolar liquid feed of benzene and toluene is being distilled to give a

distillate of composition XD = 0.90 and a bottoms of composition XW = 0.10, calculate the following

using graphical methods.

(a) Minimum reflux ratio Rm.

(b) Minimum number of theoretical plates at total reflux.

Solution:

From the graph x = 0.5 and y = 0.7125

x y'

Rm

0.96 0.5

D

Foust

7.27. A mixture containing 30 mol% benzene and 70 mole% toluene is to be fractionated at normal

atmospheric pressure in a column with a total condenser and a still from which the bottoms are

withdrawn. The distillate is to contain 95 mole percent benzene and the bottoms 4 mole percent

(a)

Rm 0.4687512Rm = 0.46875

(b) What is the minimum number of equilibrium stages in the column required at total reflux?

(d) How many equilibrium stages would be required at a reflux ratio of 8 if the feed were a liquid at

SOLVED PROBLEMS:

kg H O

1. An air stream at

Given:

humidifier. It is cooled & humidified at 90 % RH. Determine the temperature of the humidified air &

the make up H2O for every

xD = 0.95 benzene

3

of inlet air.

xW = 0.04 benzene

GIVEN:

q=0

COOLER

Solution:

x y'

Rm

0.95 0.3

D

(a)

Rm = 0.8176Rm + 0.8176

T1 = 90 OC

kg H2O

H= 0.03

kg dry air

RH2 = 90 %

Rm = 4.4827

(b) Minimum number of equilibrium stages @ Total Reflux = 6.89 stages

REQUIRED:

T2

(c) R = 8

R

X n

Yn1

1 R

1

R 1 X D

8

1

Yn1 (X n ) 0.95

9

9

L in every m3 of air

SOLUTION:

@ Xn = 0 , Yn+1 = 0.1056

@ Xn = 0. 95 , Yn+1 = 0.95

Number of equilibrium stages @ reflux = 8 :

8.79 stages

Number of equilibrium stages = 8.75 stages

H2O balance:

7.35. An equimolar mixture of ethanol and water is to be fractionally distilled to produce a distillate

L=W

of composition 0.80 mole fraction ethanol and bottoms of 0.05 mole fraction of ethanol. The feed is

saturated liquid and there is a total condenser and a total reboiler.

(a) At areflux ratio of 2.0, how many equilibrium stages are required?

(b) How many stages are required at total reflux?

VH =

=

H2 H1

2.83 x 10

4.56 x 10

TK

2.83 x 10

4.56 x 10

0.03

90 273

T1 = 300C

T2 = 50 0C

VH = 1.0769

Basis: 1

HEATER

m

kg da

RH = 80%

Vf =200 m3/h

3

W=1

3

1.0679 m

REQUIRED:

kg da

qH

OLUTION:

W = 0.9285 kg da

L=W

H2 H1

kg H2O

= 0.9285 kg da ( 0.51-.0.03)

kg da

= [2.83 x 103 + (4.56 x 103 x 0.022)] (30+273)

VH = 0.8879 m3/ kg dry air

L = 0.0195 kg

H2O

3

m

1kg dry air

W = 200

hr 0.8879m3

2.

W = 225.25 kg dry air/hr

3. 200 m3/h of air at 300C and 80% relative humidity is to be heated to 500C using a heater.

Step 4: Calculate the specific heat

cs = (1.005 + 1.88 H)

GIVEN:

qH

cs

= 1.046

kJ

kg k

25 0C

15 0C

q H= 225.25

kg

kJ

1.0464

hr

kg K

qH 4714.032

4.

kJ

hr

An air conditioning unit must keep the air inside the room at 25 0C and 90% relative

humidity. The air coming from the air conditioning unit has a T of 15 0C. Calculate the hp rating of

the air conditioning unit if the room space is 75m 3, the air in the room is changed every 15 min.

REQUIRED: qc

SOLUTION:

GIVEN:

J

h1 72,008.2

kg

AC

ROOM

qH

25 0C

90%RH

h2 39,608.79

qc

J

kg

COOLER

4.187x10 3

m

vH 0.8683

kg dry air

q C 1.132x10

hr

15 min 0.8683 m3 1

1 hr

J

x

hr 3600 s

q c 4.2168 hp

kJ

(15-25) K

kg K

5.

A chemical plant in Baguio is going to build a system that will contain ambient air to 200

0F and 115 0F wet bulb. The air in Baguio is foggy and at an average T of 70 0F, the analysis

shows that 0.0008 lb H2O per cubic feet of air is entrained. The system shall consist of a heater,

kg dry air

W=345.5027

hr

then an adiabatic humidifier and a reheater system. The exhaust of adiabatic humidifier has a

humidity of 90% RH. What is the T of air leaving the preheater and humidifier.

GIVEN:

H1=H2

L WH1 H2

L 86.3757

kg H2O

kg dry air

0.184 0.0097

hr

kg dry air

L=3.0059

kg H2O

hr

qC Wh1 h2 - Lc pLt2 t1

qC 345.5027

PREHEATER

TW2=TW3

H3=H4

90% RH

ADIABATIC

HUMIDIFIER

70 0F

REHEATER

TD = 200 0F

TW = 115 0F

0.0008 lbH2O

3

ft air

H2O

kg dry air72,008.2 39,608.79

SOLUTION:

3.0059kg

hr

J

hr

kg

L = W (0.048 H2)

eqn. 1

1

vH

eqn. 2

W

Tw = 115 oF

H3=H4

0.0008=

0.048 lb H2O/lb da

0.048 H2 70 460

0.0252 0.0405H2

H2 =

Td = 200 oF

0.0367 lb H2O

lb dry air

90 % RH

Tw2 =103.8 0F

Tw2=Tw3=

103.8 oF

H3=0.048

lbH2O/lb da

6.

Step 2: Solve for H2.

T3= 100 oF

H2 = 0.0367

LbH2O/lb da

T2 =152 oF

In a plant lab having a floor area of 100 m 2 and a ceiling height of 3 m, the T and RH are

kept at 23.9 0F and 80 % respectively. The closed loop air conditioning unit installed for the

purpose has an air capacity to change the air in the room, which 80 % is void space, every 10

minutes. The air leaving the condenser f the aircon unit has a T of 18.3 0C. Calculate the quantity

WH2 = WH1 + L

L = W( H3 H2)

GIVEN:

H=0.0151

AC

H=0.0106

18.3 oC

ROOM

A=100 m2

H=3m

23.9 oC

23.9 oC

80%RH

80% void

10 min

vH =

0.8607 m

kg dry air

qH

23.9 oC

80 % RH

18.3 oC

COOLER

kg

1

2

dry air

100m x3m

0.8607

0.8

REQUIRED: L

435.71

SOLUTION:

10 min

1hr

L = W (H1-H2)

80% RH

L =

2614.26 kg

hr

L=

kg da

11.7642 kg H2O

hr

H=

H = 3.59

GEANKOPLIS:

MA

PA

x

PT PA MB

KPa

18

X

101.3 3.59 KPa 29

H = 0.0228

kg H2O

kg dry air

The air in a room is at 37.8 oC and a total pressure of 101.3 kPa abs containing water

From steam table, by interpolation:

a. Humidity

b. Saturation humidity and percentage humidity

GIVEN:

Hs =

ROOM

T= 37.8 C

PT = 101.3 KPa

PA = 3.59 Pa

Hs =

MA

p As

x

P T P As M B

6.59 KPa

18

X

101.3 6.59 KPa 29

HS = 0.0432

REQUIRED:

Humidity, Saturation humidity & Percentage Humidity,

kg H2O

kg dry air

SOLUTION:

Step 1: Calculate H.

Hp

H

x 100

Hs

Hp

kg H2O

0.0228

kg dry air

kg H2O

0.0432

kg dry air

x 100

SOLUTION:

Hp = 57.78 %

H=

HR

PA

x 100

P As

0.021 =

MA

PA

x

PT PA MB

PA

18

x

101.3 P A 29

61.69 - 0.609

3.59 KPa

=

x 100

6.59 KPa

HR

HR

61.69

PA = 18 PA

PA = 18.609

PA = 3.32 KPa

= 54.48 %

o

The air in a room has a humidity H of 0.021 kg H2O/ kg dry air at 32.2 C and 101.3 kPa

From steam table, by interpolation:

a.

Percentage humidity Hp

b.

GIVEN:

Hs =

ROOM

T= 32.2 C

PT = 101.3 KPa

H = 0.021 kg H2O/ kg da

REQUIRED:

Hs =

MA

p As

x

P T P As M B

4.82 KPa

18

X

101.3 4.82 KPa 29

HS = 0.031

kg H2O

kg dry air

Hp

Td = 65.6 C

Dp = 15.6 C

H

x 100

Hs

REQUIRED:

Actual humidity and % humidity

Hp

kg H2O

0.021

kg dry air

kg H2O

0.031

kg dry air

Hp =

x 100

SOLUTION:

Step 1: From Psychrometric Chart.

67.74 %

Dp = 60 F

PA

=

x 100

P As

HR

HR=

5.3 % RH

3.32 KPa

x 100

4.82 KPa

HR

Td = 150 F

= 68.88 %

Step 2: Compute for humid heat.

CS

= 1.005 +

1.88H

The air entering a dryer has a temperature of 65.6oC (150 oF) and a dew point of 15.6oC

(60 F). Using the humidity chart, determine the actual humidity and percentage humidity. Calculate

the humid volume of this mixture and also calculate CS using SI and English units.

CS

GIVEN:

DRYER

H = 0.011

kg H2O/ kg da

KJ

= 1.026 kg dry air K

( SI )

CS

= 0.24 +

0.45H

GIVEN:

C S = 0.245 lb m

DRYER

Btu

dry air F

T= 52.7 C

H = 0.030 kg H2O/kg da

( English )

vH = 2.83 x 10

4.56 x 10

TK

REQUIRED:

Percentage humidity, saturation humidity at 57.2 oC, dew point,

vH =

2.83 x 10

4.56 x 10

0.011

( 65.6 + 273 )

SOLUTION:

vH = 0.975

m

kg dry air

( SI )

Step 2: Look for PAs at 57.2 oC and solve for HS & HP.

From steam table, by interpolation:

vH = 0.0204 0.0405 H

Hs =

MA

p As

x

P T P As M B

vH = 15.64

lb m

ft

dry air

( English )

An air-water vapor mixture going to a drying process has a dry bulb temperature of 57.2

o

C and a humidity of 0.030 kg H2O/kg dry air. Using the humidity chart and appropriate equations,

determine the percentage humidity, saturation humidity at 57.2 oC, dew point, humid heat and

humid volume.

17.60 KPa

18

x

101.3 17.60 KPa 29

kg H2O

= 0.1305

HS

kg dry air

HP

H

HS

vH = 0.9796

0.030

x 100

0.1305

HP

m

kg dry air

( SI )

vH = 0.0204 0.0405 H

23 %

vH = ( 0.0204 + 0.0405(0.030) ) ( 134.96 + 460 )

vH = 15.72

CS

= 1.005 +

1.88H

lb m

ft

dry air

( English )

Air at 82.2 oC and having a humidity H=0.0655 kg H2O/kg dry air is contacted in an

C S = 1.0614

KJ

kg dry air K

CS

= 0.24 +

( SI )

0.45H

a.

b.

GIVEN:

C S = 0.2535

Btu

dry air F

lb m

T= 82.2 C

( English )

H = 0.0655

kg H2O/kg da

ADIABATIC

SATURATOR

REQUIRED:

vH

vH =

2.83 x 10

2.83 x 10

4.56 x 10

4.56 x 10

0.030

TK

( 57.2 + 273 )

SOLUTION:

80%

80 % RH

o

H2 = 0.079

kg H2O/kg da

Tw = 120 F

H1REQUIRED:

= 0.0655 Dp = 40.6 C

kg H2O/kg da

Final values for H and T oC

T2 = 52.78 oC

or 127 oF

T1 = 82.2 oC

or 180 oF

4

SOLUTION:

Tw = 113 oF

90 % RH

H2 = 0.0802

kg H2O/kg da

H1 = 0.0655

kg H2O/kg da

T2 = 49 oC

or 120 oF

Dp = 105 oF

o

or 40.6 C

H2 = 0

kg H2O

T2 = 116 oF

o

or 46.7 C

T1 = 82.2 oC

or 180 oF

T1 = 140 oF

o

or 76.7 C

temperature of 40.6 oC. It leaves the saturator 90 % saturated. What are the final values of H and T

temperature of 32.2 oC. What is the humidity of the mixture?

C?

GIVEN:

Td = 65.6 oC & Tw = 32.2 oC

GIVEN:

REQUIRED:

90% RH

Td = 76.7 C

ADIABATIC

SATURATOR

Humidity

SOLUTION:

Tw = 32.2 C

or 90 F

Td = 140 F

or 60 C

H = 0.0175

kg H2O/kg da 9.3-10

Air is entering an adiabatic cooling chamber has a temperature of 32.2 oC and a

percentage humidity of 65%. It is cooled by a cold water spray and saturated with water vapor in

the chamber. After leaving, it is heated to 23.9 oC. The final air has a percentage humidity of 40%.

Td = 65.6 C

(a)

(b)

or 149.9 F

GIVEN:

9.3-8

ADIABATIC

COOLING

CHAMBER

The humidity of an air-water vapor mixture is H = 0.030 kg H2O/kg dry air. The wet bulb

temperature of the mixture of 60 oC. What is the wet bulb temperature?

T1 = 32.2 C

RH1 = 65 %

GIVEN:

H = 0.030 kg H2O/kg da & Td = 60 C

T3 = 23.9 C

RH1 = 40 %

REQUIRED:

Wet bulb temperature, Tw

REQUIRED:

Initial and final humidity

SOLUTION:

SOLUTION:

Tw = 98 F

or 36.67 C

65 % RH

H = 0.030

kg H2O/kg da

HEATER

H1 = 0.02

kg H2O/ kg da

The initial free moisture was X1 = 0.55 and the critical moisture content Xc = 0.22 kg free moisture/

kg dry solid.

Calculate the time to dry a batch of this material from X1 = 0.45 to X2 = 0.3 using the

same drying conditions but a thickness of 50.8 mm, with drying from the top and bottom surface.

Given:

T1 = 32.2 C

R = 2.05 kg H2O/h-m2

Ls/A = 24.4 kg d.s/m2

X1= 0.45 kg free moisture/kg d.s

X1 = 0.55 kg free moisture/kg d.s

Xc = 0.22 kg free moisture/kg d.s

Required:

Time (t)

40 % RH

Solution:

H3 = 0.0075

kg H2O/kg da

Ls

XC

X1 X 2 XC ln

A

X2

T3 = 23.9 C

Since

PROBLEMS

(GEANKOPLIS)

9.6-1) Time for Drying in Constant-Rate Period. A batch of wet solid was dried on a tray dryer using

constant drying conditions and a thickness of material on the tray of 25.4 mm. Only the top surface

was exposed. The drying rate during the constant rate period was R = 2.05 kg H 2O/ h m2 ( 0.42 lb

H2O/ h ft2 ). The ratio Ls/A used was 24.4 kg dry solid/ m 2 exposed surface ( 5 lbm dry solid/ft2 ).

Ls VA V(m) V(m)

A

A

vol

bA

So,

A = 0.457 x 0.457 m

Ls Ls

A 1 A 2

V(m)

V(m)

25.4 A 1 (50.8)A

2

V(m)

V(m)

25.4 A 25.4 A

b = 25.4 mm

v = 6.1 m/s

T db = 65.6C

H = 0.010 kg H2O/kg d.a

Required:

a.

Rc if v = 3.05 m/s

b.

Rc with T = 76.6C

Therefore,

Solution:

kg d.s

Ls Ls

24.4

m2

A 1 A 2

a)

From ex. 9.6-3

1.037

Ls

X1 X2

t

AR C

kg d.s

m2 0.45 0.3 kg H2O

t

kg H2O

kg d.s

2.05

2

hm

24.4

kg

m3

G v

3.05

m

s

kg

3600 1.037 3

s

hr

m

G = 11386.26 kg m2/h

t = 1.7854 hrs

9.6-2) Prediction of Effect of Process Variables on Drying Rate. Using the conditions in

example 9.6-3 for the constant rate drying period, do as follows:

a. Predict the effect on Rc if the air velocity is only 3.05 m/s

b.

Predict the effect if the gas temperature is raised tom 76.7C and it remains the

same.

Given:

h 0.0204G0.8

0.020411386.26

0.8

h 35.8703

h 0.0204G0.8

0.020422056.1447

W

2

m K

0.8

h 60.8771

h

T TW

W

35.8703

65.6 28.93600

24331000

W

m K

2

Rc

h

T TW

W

60.8771

76.7 28.93600

24331000

Rc

Rc = 4.21 kg/h-m2

b)

@ T = 76.7C

H = 0.010 kg H2O/kg d.a

9.6-3) Prediction in Constant-Rate Drying Region. A granular insoluble solid material wet with

water is being dried in the constant rate period in a pan 0.61 m x 0.61 m and the depth of material

VH 2.83x103 4.56x103 H T

3

-3

is 25.4 mm. The sides and bottom are insulated. Air flows parallel to the top drying surface at a

velocity of 3.05 m/s and has fry bulb temperature of 60 C and wet bulb temperature of 29.4 C .

The pan contains 11.34 kg of dry solid having a free moisture content of 0.35 kg H2O per kg dry

solid and the material is to be dried in the constant-rate period to 0.22 kg H2O / kg dry solid.

a. Predict the drying rate and time in hours needed.

VH = 1.0056 m /kg da

1.0 0.010

kg

1.0044 3

1.0056

m

Given:

A = 0.61m x 0.61m

b = 25.4 mm

v = 3.05 m/s

G v

6.1

Tdb = 60C

m

s

kg

3600 1.0044 3

s

hr

m

Twb = 29.4C

X1 = 0.35 kg H2O/ kg d.s

X2 = 0.22 kg H2O/ kg d.s

Ls = 11.34 kg d.s

Rc = 1.6437 kg/ h- m2

Required:

t, Rc

Solution:

Ls

X 1 X 2

AR c

11.34

0.35 0.22

0.61x0.611.6437

VH

t = 2.4103 hrs

b.) by ratio & Proportion:

VH 0.9638 m3 / kg d.a

t1 b1

t 2 b2

m

m 1.0141 V

H

1.0141

0.9638

1.0522 kg/m 3

t2

G v(3600)

G 3.05 1.0522 (3600)

G 11,553.031 kg/h - m 2

b1

25.4mm

t2 = 4.2228 hrs

9.6-4) Drying a Filter Cake in the constant-rate region. A wet filter cake in a pan 1 ft x 1 ft square

and 1 in. thick is dried on the top surface with air at wet bulb temperature of 80F and a dry bulb of

120F flowing parallel to the surface at a velocity of 2.5 ft/s. The dry density of the cake is 120 lb m/

ft3 and the critical free moisture content is 0.09 lb H2O / lb dry solid. How long will it take to dry the

material from a free moisture content of 0.20 lb H2O / lb dry material to the critical moisture

content?

h 0.0204G

0.08

h 0.0204(11,553.031)0.08

h 36.29 W/m K

2

Given

A = 1 ft2

t = 1in

Twb = 80F

Tdb = 120F

RC

h

T Tw 3600

hw

36.29

60 24.9 3600

RC

2432.14 x103

V = 2.5 ft/s

= 120 lbm/ft3

Xc = 0.90 lbm H2O/ lbm d.s

Rc

Required:

t

tc

Solution:

VH 0.0252 0.0405 TR

tc = 13.30 hrs

1

VH

sX Xc

Rc

1

1200.20 0.09

t c 12

0.0827

VH 14.92

h

T Tw 3600

w

9.7-1) Graphical Integration for Drying in Falling-Rate Region. A wet solid is to be dried in a tray

under steady state conditions from a free moisture content of X1 = 0.4 kg H2O/ kg d.s to X2 = 0.02

ft 3

lbmda

kg H2O/ kg d.s. The dry solid weight is 99.8 kg dry solid and the top surface area for drying is 4.645

m2. The drying rate curve can be represented by Fig. 9-.5-1b.

Calculate the time for drying, but use a straight line through the origin for the drying rate

in the falling rate period.

1 0.013

lbm

0.0679 3

14.92

ft

Given:

X1 = 0.4

G

G 2.5 36000.0679 1,080,000

X2 = 0.02

lbm

h ft 2

A = 4.645 m2

Ms = 99.8 kg d.s

Required:

T using straight line through the origin

h 0.0128G 0.8

h 0.0128656.1 2.1681

Solution:

Btu

h ft F

2

Rc = 1.51 kg H2O/h-m2

Xc = 0.1950

2.2950

120 803600

1048.4

lbm

Rc 0.0827

h ft 3

Rc

mS

X1 XC

ARc

99.8

0.4 0.1950

tC

4.6451.51

tC

tC = 2.9169 hrs

tF = 6.3185 hrs

tF

SOLUTION:

mS

X

XC ln C

AR C

X2

99.8

0.1950 ln 0.1950

tF

4.6451.51

0.02

Getting the free moisture content: (at the given time and weight)

Free moisture content wet sample weight- equilibrium moisture content-bone dry

sample weight

t T t C tF

.267

t T 2.9169 6.3185

0.2470

0.2266

0.1976

tT = 9.2354 hrs

0.1591

9.7-2) Drying Tests with a Foodstuff. In order to test the feasibility of drying a certain foodstuff,

0.1193

drying data were obtained in a tray dryer with air flow over the top exposed surface having an area

0.07596

of 0.186m2. The bone-dry sample weight was 3.765 kg dry solid. At equilibrium after a long period,

0.0518

the wet sample weight was 3.955kg H2O + solid. Hence, 3.955-3.765, or 0.190, kg of equilibrium

moisture was present. The following sample weights versus time were obtained in the drying test.

0.01699

______________________________________________________________________

601088x10-3

Time(h)

Weight(kg)

Time(hr) Weight(kg)

Time(hr) Weight(kg)__

4.944

2.2

4.554

7.0

4.885

3.0

4.404

9.0

4.808

4.2

4.241

12.0

4.699

5.0

4.150

4.019

0.4

3.978

0.8

9.8-2) Drying when radiation, Conduction, and Convection are present. A material is granular and

3.955

1.4

wet with water and is being dried in a layer 25.4 mm deep in a batch-tray dryer pan. The pan has a

metal bottom having a thermal conductivity of km=43.3 W/m. K and a thickness of 1.59mm. The

thermal conductivity of the solid is Ks= 1.125 W/m.K. The air flows parallel to the top exposed

surface and the bottom metal at a velocity of 3.05m/s and a temperature of 60oC and humidity

______________________________________________________________________

H=0.010kgH2O/kg dry solid. Direct radiation heat from steam pipes having a surface temperature

of 104.4oC falls on to exposed top surface, whose emissivity is 0.94. Estimate the surface

Calculate the free moisture content X kg H2O/kg d.s. for each data point and plot X

versus time. (Hint: For 0h, 4.944-0.190-3.765=0.989) kg free moisture in 3.765kg dry solid, Hence,

X=0.989/3.765)

GIVEN:

hc 0.0204G0.8

Z s 0.0254m

G v

K m 43.3 W / mK

1 H

VH

Z m 0.00159m

K s 1.125 W / mK

V 3.05m / s

T 60 C

H 0.010kgH 2 O / kgd.s.

TR 104.4 0 C ~

377.4K

o

VH 0.9576 m3 / kgda

W

m2K

at Ts 33o Cfrom steam table :

0.94

hR 8.6076

Required:

Ts and Rc

s 2423.37KJ / kg

hc / k yMB ~

Cs

Solution:

Cs [1.005 1.88H]103

1 0.010

1.0547kg / m3

0.9576

3600s

G 3.05

(1.0547)

h

1023.8 J/kgK

UK

kg

11,580.606

h.m 2

hc 0.0204(11580.606)0.8

W

hc 36.3593 2

mK

from psychrometric chart

@ Td 60o C;H 0.01kgH2O / kgd.a.

Tw 28.8889o C

Tsshould be Tw Ts 33o C ~

306K

4

TR

T

s

100

100

hR (5.676)

TR Ts

4

377.4

306

100

100

hR 0.94(5.676)

377.4 306

1

1 Zm Zs

hc K m K s

1

1

0.00159 0.0254

36.3593

43.3

1.125

19.9530

W

m2K

Hs 0.0328

kgH2O

kgd.a.

for trial 1

Hs - H s

U

h

1 k T Ts R TR Ts

hc / kyH B

hc

he

s

s

1023.8

36.3593

36.3593

Ts 31.8355o C

33o C 31.8355o C

TRIAL 2 :

Ts 32.3 305.3K

377.4 305.3

100 100

hR 0.94(5.676)

377.4 305.3

hR 8.5832W / m2K

Trial 3 :

Ts 32.6o C 305.6K

@ Ts 32.3o C

s 2425.036KJ / Kg

o

(0.0312 0.01)2425.036

8.5832

104.4 Ts

1.5488(60 Ts )

1023.8

36.3593

50.2156 1.5488(60 Ts ) 0.2361(104.4 Ts )

TS 33.68O C

32.3o C 33.68o C

377.4 305.6

100 100

hR 0.94(5.676)

377.4 305.6

Rc = 3.1937 kg/h-m2

9.9-1) Diffusion Drying of Wood. Repeat example 9.9-1 using the physical properties given but the

following changes.

hR 8.3936 W / m2K

X* = 0.04 kg H2O/kg dry wood

x1 = 0.0127 m

@ Ts 32.6o C, s 2424.322KJ / Kg

a. Xt1 = 0.22

(0.0318 0.01)2424.322(1000)

8.5936

1.5488(60 Ts )

(104.4 Ts )

1023.8

36.3593

Xt = 0.13

b. Xt1 = 0.29

Xt = 0.09

x1 = 12.7 mm

Ts 32.9908

Required:

TRIAL 4 :

@Ts 32.7o C 305.7O K

a.

b.

time

Solution:

Hs 0.032; s 2424.084

a.)

X = Xt - X*

377.4 305.7

100 100

hR 0.94(5.676)

377.4 305.7

hR 8.5971

= 0.13 0.04

= 0.09

X1 = Xt1 - X*

= 0.22 0.04

(0.032 0.01)2424.084(1000)

8.5971

1.5488(60 Ts )

(104.4 Ts )

1023.28

36.3593

= 0.18

Ea = X/ X1 = 0.09/0.18 = 0.50

Ts 32.75o C

From Fig.5.3-13

(h Uk )( T Ts ) hR (TR Ts )

Rc c

(3600)

s

DLt/x12 = 0.20

(3600)

2424.084 x103

3.1937

a.

x (0.20)

t 1

DL

Calculate the time needed to dry the wood from a total moisture of 0.22 to 0.13. Use Fig. 5.313.

b.

Calculate the time needed to dry planks of wood 12.7 mm thick from Xt1 = 0.29 to Xt = 0.09.

Compare with the time needed for 25.4 mm thickness.

0.0127 2 0.20

2.97x10 6

t= 10.86 hrs

Given:

From Ex.9.9-1

DL = 2.97 x 10-6

b.)

X1 = Xt1 X* = 0.29-0.04 = 0.25

X = Xt X* = 0.09-0.04 = 0.05

Given:

Equation 9.9-6

Required:

total time

2

4 x1

8X

ln 2 1

2

DL X

Solution:

4 6.35x10 -3

80.25

2

ln 2

6

2.97 x10

0.05

2

t = 7.70 hrs

by psychrometric chart :

@T1 121.1o C; H 0.04

9.10-1) Drying a Bed of Solids by Through Circulation. Repeat example 9.10-1 for drying of a

packed bed of wet cylinders by through circulation of the drying air. Use the same conditions

except that the air velocity is 0.381m/s

V 0.381m / s

X 1 1.0kgH 2 O / kgdrysolid

X 0.01

ds 1602kg / m 3

bed thickness 50.8mm 0.0508m

s 641kg / m 3

H1 0.04kgH 2 O / kgd.s.

for solid cylinder :

D c 0.00635m

h 0.0254m

X1 X t1 X *

1 0.01

0.99kgH2O / kgd.s.

Xc X tc X *

0.50 - 0.01

0.49kgH 2O / kgd.a.

X Xt X*

0.10 - 0.01

0.09kgH 2O / kgd.a.

Tw 47.2; H w 0.074

solid temp is at Tw.

VH (2.83 x10 3 4.56 x10 3 H)( T oK )

VH [2.83 x10 3 4.56 x10 3 (0.04)](121.1 273)

VH 1.1872m3 / kgd.a.

1 0.04

0.8760kgd.a. H2O / m3

1.1872

G

0.381m / s(0.8760kg / m3 ) (3600s / h)(1/ 1.04)

1.0 0.04

G 1155.3092kgd.a. / hm2

since H1 0.040 and Hw 0.074

assumeH2 0.05

GT 1155.3092 1155.3092(0.05)

GT 1161.0747

kgair H2O

h.m2

ds 1602kg / m3

volume

641kg

0.04001m3 .

1602kg / m3

1 0 .4 0 . 6

a

Dc h

0.0254(0.00635)

a 283.4646m2

D (Dch 0.5Dc

1

2 2

)

D 0.0135m

1155.3092kgd.a. / h.m2

3600s / h

G 0.3209kgd.a. / s.m2

G

t

assumingTair 93.3o C

air 2.15 x10 5 kg / m.s x

3600s

hr

7.74x10 - 2 kg / m.h

DGT 0.0135(1161.0747)

7.74 x10 2

202.5130

s w x1( X1 Xc )

GC s (T1 Tw )(1 e h ax / GC s )

641(2.389 x10 6 )(0.0508)(0.99 0.49)

61 .0555 x 283 .4646 x 0.0508

3

1626s h

0.4519h

0.9230 3600s

Nre

h 0.214

GT

0.49

0.51

0.214(1161.0747)0.49

(0.0135)0.51

X

s w x1Xc ln c

X

t

h a X1

GC s (T1 Tw )1 e GC s

T=1.2024 hrs

9.10-3) Through Circulation Drying in the Constant-Rate Period. Spherical wet catalyst pellets

Tw 47.2o C, w 2389

having a diameter of 12.7mm are being dried in a through circulation dryer. The pellets are in a bed

KJ

2.389 x10 6 J / kg

kg

Cs 1.005 1.88H

Cs 1.005 1.88(0.05)

Cs 1.099KJ / kgd.a.K or 1.099x10 3 J / kgd.a.K

63.5mm thick on a screen. The solids are being dried by air entering with a superficial velocity of

0.914m/s at 82.2oC and having a humidity H=0.01 kgH2O/kg dry air. The dry solid density is

determined as 1522kg/m3, and the void fraction in the bed is 0.35. The initial free moisture content

is 0.90 kgH2O/kg solid and the solids are to be dried to a free moisture content of 0.45, which is

above the critical-moisture content. Calculate the time for drying in this constant-rate period.

Given:

DP=12.7

Basis:1 kg d.a.

Z=63.5

V=0.914

10.01

V

H

T=821.2C

H=0.01kgH2O/kgd.a.

P=1522kg/m3

VH=[2.83x10-3+4.56x10-3H]TK

E=0.35

=[2.86x10-3+4.56x10-3(0.1)](82.2+273)

X1=0.90

=1.02m3/kg d.a.

X2-0.45

So,

Required:

1.01

1.02

tCRP

Solution:

=0.99 kg/m3

tCRP =Ps (X1-X2)

NRE=DPVP/u

ah (T-Tw)

0.49

641(2.389 x10 )(0.0508)0.49 ln

0.09

3

0.3209 x1.099 x10 3

0.3209(1.099 x10 )(121.1 47.2)1 e

h

t 2701.83735 x

0.7505h

3600s

NRe

0.019x103

Gt0.59

h 0.151

DP0.49

1.2024hrs

Gt=(0.914m/s)0.99

=0.905kg/m2s

setting X2=Xc ; z=X1m

@T =82.2 C & H= 0.01

from P.C. Tw=32.2 C

@82.2C u=0.019x10-3

0.905 0.59

h 0.151

12.7 / 1000 0.49

=0.853W/m2K

9.10-4) Material and Heat Balances on a Continuous Dryer. Repeat Example 9.10-2 making heat

and material balances, but with the following changes. The solid enters at 15.6 oC and leaves at

1 S

60oC. The gas enters at 87.8oC and leaves at 32.2oC. Heat losses from the dryer are estimated as

293

Given:

1

S

1522 (1 - 0.35 )

Q=2931W

989.3 kg/m 3

TG1,H1

Gas

a=6(1-E)/DP

solid

6(1 ) 61 0.35

12.7 / 1000

Dp

G,TG2,H2

Ls,Ts1,X1

Ts2,X2

=307.09

@Tw=32.2 C ;

t CRP

w =2425.27kJ/kg(by interpolation)

H HC

G LS 1

ln W

L S A K Y MB

HW H1

Ls=453.6

Ts1=15.6C

X1=0.04

Ts2=60C

X2=0.002

TG2=87.8C

H2=0.01

TG1=32.2C

CpA=4.187 kJ/kgK

CpB=1.465 kJ/kgK

Required:

t CRP

a.)G

b.)H1

Solution:

tCRP

=7.75 h

Material Balance:

GH2 + LsX1 = GH1 + LsX2

G(0.01) +453.6(0.04) =GH1 + 453.6(0.002)

G(0.01-H1)=-17.24

Heat Balance :

@TG2=87.8C & To=0C

HG2= CS(TG2-To) + H2

(1)

9.10-5) Drying in a Continuous Tunnel Dryer. A rate of feed of 700lbm dry solid/h containing a free

=114.9 kJ/kgd.a.

moisture content of X1=0.4133lb H2O/lb dry solid is to be dried to X=0.0374 lbH2O/lb d.s. in a

continuous counterflow tunnel dryer. A flow of 13280lbm/dry air/h enters at 203 oF with an

H2=0.0562lbH2O/lb dry air. The stock enters at the wet bulb temperature of 119oF and remains

essentially constant in temperature in the dryer. The saturation humidity at 119 oF from the humidity

HG1=CS(HG1-To) + H1

=[1.005 + 1.88H1](32.2-0) +H1(2501)

chart is Hw=0.0786 lb H2O/lbd.a. The surface area available for drying is (A/Ls)=0.30ft2/lbmd.s..

=32.36 +2561.54H1

A small batch experiment was performed using constant drying conditions, air velocity,

and temperature of the solid approximately the same as in the continuous dryer. The equilibrium

critical moisture content was found to be Xc=0.0959lbH2O/lb d.s., and the experimental value of

kyMB was found as 30.15lbm air/hr.ft2. In the falling-rate was directly proportional to X.

HS1=Cps(Ts1-To) + X1Cpa(Ts1-To)

=1.456(15.6-) + 0.04(4.187)(15.6-0)

For the continuous dryer, calculate the time in the dryer in the constant-rate zone and in

=25.33kJ/kgd.a.

HS2=Cps(Ts2-To) + X2Cpa(TS2-To)

=1.456(60-0) + 0.002(4.187)(60-0)

Given:

=87.86 kJ/kgd.s.

Ls=700lbmds/h

Heat Balance on dryer,

Tw=119F

X1=0.4133

GHG2+LsHS1=GHG1+LsHS2+Q

G(114.9)+453.6(25.33)=G(32.36+2561.54H1)+39853.3+10551.6

G(82.54-2561.54H1)=38915.21

(2)

A/Ls=0.30ft2/lbds

G=13280lbda/h

Xc=0.0959

TG2=203F

KyMB=30.15lbmair/hft2

H2=0.0562lbH2O/lbda

From Eq 1,

G=-17.24/(0.01-H1)

Required

a.)tCRP

From Eq 2,

b.)tFRP

-17.24/(0.01-H1) (82.54-2561.54H1)=38915.21

-1422.99+444160.95H1=389.15-38915.21H1

Solution:

83076.16H1=1812.14

So,

Material Balance:

H1=0.0218kgH2O/kgd.a.

Ls(Xc-X2)=G(Hc-H2)

700(0.0959-0.0374)=13280(Hc-0.0562)

Hc=0.0593lbH2O/lbda

Subs. To Eq1,

G=-17.24/(0.01-0.0218kgH2O/kgd.a.)

t CRP

G=1461.02kgd.a./h

Hw=0.0786lbH2O/lbda

X2=0.0374

G LS 1

H HC

ln W

LS A K YMB HW H1

Required:

GH2 + LsX1 = GH1 + LsX2

a.

fresh air

b.

% air leaving

13280(0.0562)+700(0.4133)=13280H1+700(0.0374)

c.

H1=0.076 lbH2O/lbda

d.

So,

Solution:

tCRP

13280 1

1

0.0786 0.0593

ln

700 0.3 30.15 0.0786 0.076

G1H1 + G6H2 = ( G1 +G6 ) H4

G1 (0.007) + G6 (0.020) = G1 (0.010) +0.01G6

tCRP=4.204h

0.01

G6 = 0.003 G1 .(1)

t FRP

G L S XC

1

X H H2

ln C W

L S A K YMB HW H2G / L S X2 X2 HW HC

t FRP

13280 1 0.0959

1

0.0590.0786 0.0562

ln

700 0.3 30.15 0.086 0.056213281 / 700 0.0374 0.03740.0786 0.0593

for Ls

Ls = L ( 1 X )

tFRP=0.47h

= 907.2 (1 0.27)

= 662.256 kg d.s

9.10-6) Air Recirculation in a Continuous Dryer. The wet feed material to a continuous dryer

dry basis:

contains 50 wt% water on a wet basis and is dried to 27wt% by countercurrent air flow. The dried

product leaves at the rate of 907.2 kg/h. Fresh air to the system is at 25.6C and has a humidity of

0.5

1.0

1 0 .5

0.27

X2

0.37

1 027

X1

H = 0.007 kg H2O/kg d.a. The moist leaves the dryer at 37.8C and H = 0.020 and part of it is

recirculated and mixed air enters the dryer at 65.6C and H = 0.01. Calculate the fresh air flow, the

percent air leaving the dryer that is recycled, the heat added in the heater, and the heat loss from

the dryer.

Given:

at junction A

From eqn 1:

G1 0.007 834.57 0.02G1 417.29

G1 G6 G3

G1 0.013 417.289

G6 41728.75 32099.15

9629.6 kg/h

% recycled

H'G Cs(TG TD ) H o

G6

9629.6

0.2306

G4 41728.75

Q = 440.605 KW

Heat bal.

H'G1 Cs1(TG1 T0 ) H1 o

Q = 32.06 KW

1.0182(25. 6 - 0) 0.007(2501 )

43.57 KJ/kg d.a

H'G 6 Cs6 (TG6 T0 ) H6 o

1.0426(37. 8 - 0) 0.02(2501)

89.43 KJ/kg d.a

subs to equation

MC CABE

9629.60(89 .43) 32099.15(4 3.57) - 41722.38(9 2.17)

- 1586178.59

KJ hr

hr 3600s

24.1) Fluorspar (CaF2) is to be dried from 6 to 0.4 percent moisture (dry basis) in a countercurrent

a.)

Assuming Eq.(24.8) applies, what would be the diameter and length of the dryer if

G2 G4 41722.38 kg d.a/h

H'G2 Cs2 (TG2 T0 ) H2o

Whe re

CS2 1.0426 KJ/kg d.a

H'G2 1.0426(37.8 0) 0.022501

89.43 KJ/kg d.a

H'S2 1.63781 H'S1

subs to the eqn :

41722.38(92.17) 662.26(H'S2 1.63781) 41722.38(89.43) 662.26H'S 2 Q

Q 115403.98

KJ hr

hr 3600s

of bone-dry solids. The heating air enters at 1000oF with a humidity of 0.03 and wet bulb

o

b.)

temperature of 150 F. The solids have a specific heat of 0.48 Btu/lb F; they enter the dryer at 70 F

and leave at 200oF. The maximum allowable mass velocity of the air is 2,000 lb/ft2.h.

Nt ln

Thb Twb

Tha Twb

Twb inlet Tw

Twa outlet Tw

Thb outlet Tb

Tha outlet Tb

for Tha

2.2 ln

1000 150

850

ln

Tha 150

Thc 150

Given:

Solution:

850

also, 2.2

e

x a 0.06 Thc 150

2.2

x b 4 xe10 (3Tha 150) 850

Tha 244.18o F

M 18000

0.2535

needed

so, the other

rate ofquantities

mass transfer

: are :

Mv Ms@150

( x a xobF) 1008.1Btu ( App 7)

lb

18000(0.06 4 x10 3 ) o

specific heats in Btu/lb F are,

Mv 1008lb / h

Cps 0.48

Cpv 0.45 (App14) CpL 1

The heat duty is found from subs

the eq(24.1)

qT

Cps(Tsb Tsa ) x acpL (Tv Tsa ) ( x a x b ) x bcpL (Tsb Tv ) ( x a x b )cp v (Tva Tv )

M' s

where :

Tsa feedT

Tv vapor ' nT

Tsb final solids T

Tva final vapor T

heat of vapor

L = 35.842 ft

(200 150) (0.06 4 x10 3 )(0.45)( 244.18 150)

qt

Btu

123.7111

Ms

lb

so,

qT 123.7111(18000) 2.2268x106

Btu

h

The flow rate of entering air is found a heat balance and the humid heat CsB,

mg(1 Hb )

qt

Csb (Thb Tha )

2.2268x106

(1000 244.18)0.2535

11622.10699

24.2)A porous solid is dried in a batch dryer under constant drying conditions. Seven hours are

required to reduce the moisture content from 35 to 10 percent. The critical moisture content was

found to be 20 percent and the equilibrium moisture content is 4 percent. All moisture contents are

on the dry basis. Assuming that the rate of drying during the falling rate period is proportional to

lb

mg 11283.59902

h

the free moisture content, how long should it take to dry a sample of the same solid from 35 to 5

Given

Ha Hb mv / mg

tT = 7 hrs

1008

lb

0.03

0.1193

11283.59902

lb

2nd condition

x1= 35

x1 = 35

x2 = 10

x2 = 5

xc = 20

1/ 2

4A

for D

mg (1 Hb ) 11622.10699

A

5.8105ft 2

G

2000

so,D 2.72ft

1st condition

x* = 4

Required:

tT @ second condition

Solution:

L

0.125 DG0.67 T

T TL

ln[( Thb Twb ) /( Tha Twa )]

1000 150 (244.18 180)

ln[(1000 150) /( 244.18 150)]

785.82

ln 9.0253

357.1863 o F

so,

L

qT

2.226 x106

0.125(2.72)( 2000)0.67 (357.1863)

1st condition

X1: 35 4 = 31

X2: 10 4 =6

Xc: 20 4 = 16

2nd condition

x2 = 5 4 =1

at:

FOUST

31 dx

c

Rc

16

31 16 15

Rc

Rc

18.10

A rotary countercurrent dryer is fed with wet sand containing 50 percent moisture and is

discharging sand containing 3 percent moisture. The entering air is at 120Cand has an absolute

humidity of 0.007g H2O/g air. The wet sand enters at 25C and leaves at 40C.The air leaves at

X

16 16

t c ln c

ln

f Rc X

Rc Rc

2

t

45C.The wet sand input is 10 kg/s. Radiation amounts to 5 cal/g dry air.

Calculate the pounds of dry air passing through the dryer and the humidity of the air

leaving the dryer.

t t

c f

Rc = 4.3848 kg H2O/ h m2

At 2nd condition:

X1 =31 ; X2 = 1

= 0.21 cal/gC

= 0.238 cal/gC

= o.48cal/gC

Given:

31 dx 31 1

30

t

c

Rc

4.3848

1 Rc

TG1=45C,H1=?

G1=?,TG2=120C,H2=0.007

6.84 hrs

X

X

16

16

t c ln c

ln

f Rc X

4.3848 1

2

10.12 hrs

Ls = 10 kg/s

Ts2 = 49C

Ts1 = 25C

X2 = 0.03

X1 = 0.5

Required:

G, H1

6.84 10.12

tT = 16.36 hrs

Solution:

G(0.007) + 10 x3(0.5) = GH1+10 x 3(0.003)

(1)

EVAPORATION

HG2 = Cs(TG2- To) + H2

= [1.005 + 1.88(0.007)](120-0) + 0.007(2501)

1.

solute and volatile solvent.

HG1 = Cs(TG1- To) + H1

= [(1.005 + 1.88H1)(45-0) + H1 (2501)

2.

a.

condensation

b.

evaporation

c.

precipitation

d.

extraction

solution

Hs1 = Cps(Ts1-To) + X1 Cpa(Ts1-To)

= 0.221(25-0) + 0.5(0.48)(25-0)

3.

a.

condensation

b.

evaporation

c.

precipitation

d.

extraction

a.

solubility

b.

temperature

= 0.21(400-0) + 0.03(0.48)(40-0)

c.

frothing

d.

specific heat

4.

Substituting into Eq,

a.

The standard temperature difference is based on the temp of the boiling liquid at

the liquid vapor interface

b.

interface

c.

The standard temperature difference is based on the temp of the liquid at the liquid

The log mean temperature difference is based on the temp of the boiling liquid at

the liquid vapor interface

(2)

d.

The log mean temperature difference is based on the temp of the liquid at the liquid

interface

G=159140.7017g/h~159.1407 kg/h

H1=0.03653 gH2O/g air

5.

The heat required to vaporize 1lb of the solvent is taken as the ____ at the exposed

surface temperature of the solution

a.

b.

specific heat

c.

heat transfer

d.

6.

7.

8.

9.

b.

capacity

a.

water

c.

percent recovery

b.

alcohol

d.

efficiency

c.

benzene

d.

ether

13. This can be determined by the measurement of the total heat transferred to the

evaporating mixture

For feed of organic salts in water, the heat capacity may be assumed ___ to that of

a.

economy

water alone

b.

capacity

a.

greater

c.

percent recovery

b.

lesser

d.

efficiency

c.

equal

d.

14. It is the most important single factor in evaporator design, since the heating surface

represents the largest part of the evaporator cost.

The effect of boiling point rise due to _____ is commonly neglected in evaporation

a.

temperature

calculations

b.

temperature difference

a.

heat transfer

c.

heat transfer

b.

temperature change

d.

pressure

c.

hydrostatic head

d.

change in velocity

15. The greatest increase in steam economy is achieved by reusing the vaporized solvent,

which is done in the___

It is the difference in temperature of the liquid at the heat source and the liquid at the top

a.

evaporating liquid

b.

a.

temperature change

c.

b.

heat transfer

d.

c.

d.

16. In the ___, the desirability of producing crystals of a definite uniform size usually limits

the choice to evaporators having a positive means of circulation.

a.

a.

b.

b.

c.

c.

d.

crystallizing evaporator

d.

11. ___ is equivalent to the number of effects but it will never reach it unless the temp of the

17. ___ which is the growth on body and heating surface walls of a material having a

solubility that increases with increase in temperature

feed is higher than the boiling point of the liquid in the evaporator body

a.

salting

a.

economy

b.

scaling

b.

capacity

c.

crystals

c.

percent recovery

d.

fouling

d.

efficiency

12. ___ of the evaporator is the total amount of evaporation it is capable of producing per

18. It is the deposition and growth on body walls, and especially on heating surfaces, of a

material undergoing an irreversible chemical reaction in the evaporator

unit time

a.

salting

a.

b.

scaling

economy

c.

crystals

d.

fouling

19. It is the formation of deposits other than salt or scale and maybe due to corrosion

25. this usually results from the presence in the evaporating liquid of colloids or of surfacetension depressants

a.

splashing loss

a.

salting

b.

entrainment losses

b.

scaling

c.

heat losses

c.

crystals

d.

foaming losses

d.

a.

b.

a.

splashing losses

c.

b.

entrainment losses

d.

crystallizing evaporator

c.

heat losses

d.

foaming losses

20. This is one of the earliest types still in widespread commercial uses, and its principal use

is in the cane industry

26. ___ are usually insignificant if a reasonable height has been provided between the liquid

27. These are frequently encountered in an evaporator if feed is above the boiling point

a.

a.

splashing losses

b.

b.

entrainment losses

c.

c.

heat losses

d.

crystallizing evaporator

d.

foaming losses

21. When the ratio of feed to evaporation is low, it is desirable to provide for

a.

recirculation of product

a.

b.

steam recycling

b.

c.

c.

steam jacket

d.

d.

entrainment separators

22. This is normally the cheapest per unit capacity type of evaporator

a.

long-tube evaporator

direction

b.

a.

c.

short-tube evaporator

b.

d.

c.

steam jacket

d.

entrainment separators

23. The principal problem in the falling film long tube evaporator is the

a.

feed distribution

b.

temperature control

c.

high pressure

a.

steam economy

d.

heat loss

b.

multiple effect

c.

temperature distribution

d.

secondary fluid

24. The falling film long tube evaporator is widely used for concentrating ___

30. the requirement of low temperature for fruit-juice concentration has led to the

a.

b.

c.

d.

corrosive materials

a.

31. The approximate ____ in a multiple effect evaporator is under the control of the designer,

recirculation of feed

b.

multiple effect

a.

crystallization

c.

temperature distribution

b.

seeding

d.

secondary fluid

c.

solubility

d.

frothing

32. The ___ of a multiple effect evaporator will increase in proportion to the number of

effects

a.

steam economy

b.

multiple effect

c.

temperature distribution

d.

secondary fluid

33. It may influence the evaporator selection, since the advantages of evaporators having

high heat transfer coefficients are more apparent when expensive materials of

constructions are indicated

a.

heat sensitivity

b.

corrosion

c.

fouling factor

d.

scaling

a.

b.

tube velocity

c.

tube rate

d.

35. s solutions are heated and concentration of the solute increases, ___ limit of the material

may be exceeded and crystals may form.

36. The simplest form of evaporator consists of an open pan in which the liquid is boiled

d.

Mollier chart

a.

open kettle

43. When a multiple effect evaporator is at steady state operation, the flow rates and rate of

b.

c.

a.

greater

d.

b.

lesser

c.

constant

d.

equal

a.

b.

c.

a.

greater

d.

b.

lesser

c.

constant

d.

equal

44. In commercial practice, the areas in all effects for a multiple effect evaporator are

a.

b.

c.

must be satisfied, and if the final solution is concentrated, the feed rate will be ______.

d.

a.

increased

39. In this operation, the fresh feed is added to the first effect and flows to the next in the

45. The over-all material balance made over the whole system of a multiple effect evaporator

b.

decreased

c.

held constant

a.

Feed-forward

d.

neglected

b.

Feed-backward

c.

Parallel-feed

a.

heat transfer

d.

b.

latent heat

c.

specific heat

d.

sensible heat

40. Involves the adding of fresh feed and the withdrawal of concentrated product from each

effect

46. ___ of the vapor is recovered and reuse in a multiple effect evaporator

a.

Feed-forward

48. The increase in steam economy obtained by using multiple-effect evaporator is at the

b.

Feed-backward

expense of ___.

c.

Parallel-feed

a.

reduced capacity

d.

b.

product quality

c.

evaporators efficiency

d.

percent yield

a.

Feed-forward

b.

Feed-backward

c.

Parallel-feed

a.

Thermal recompression

d.

b.

Liquid compression

c.

Water distillation

d.

Vapor compression

42. For strong solutions of dissolved solutes the boiling point rise due to the solutes in the

solution cannot be predicted but the empirical law known as ___ is used

a.

50. In a ____ system, the vapor is compressed by acting on it with high-pressure steam in a

b.

Duhring chart

jet ejector.

c.

Equilibrium chart

a.

Thermal recompression

b.

Liquid compression

c.

Water distillation

d.

Vapor compression

47.

48.

49.

50.

b

a

c

a

Answer key

Evaporation (objective questions)

1. b

2. b

3. d

4. a

5. a

6. a

7. c

8. c

9. c

10. c

11. a

12. b

13. b

14. c

15. c

16. d

17. a

18. b

19. d

20. c

21. b

22. a

23. a

24. a

25. a

26. d

27. a

28. b

29. d

30. b

31. d

32. c

33. a

34. b

35. b

36. c

37. a

38. c

39. d

40. a

41. c

42. b

43. b

44. c

45. d

46. a

1. ____ is the money returned to the owners of capital for use of their capital.

a. Interest

b. Cash

c. Loan

d. credit

2. Any profit obtained through the uses of capital

a. Interest

b. Cash

c. Loan

d. credit

3. In economic terminology, the amount of capital on which interest is paid is designated as the

principal, and the rate of interest is defined as the amount of interest earned by a unit of

principal in a unit of time

a. simple interest

b. compound interest

c. nominal interest

d. interest on loan

4. When an interest period of less than 1 year is involved

a. simple interest

b. ordinary interest

c. nominal interest

d .compound interest

5. This interest stipulates that interest is due regularly at the end of each interest period.

a. simple interest

b. ordinary interest

c. nominal interest

d.compoundinterest

6. In ______interest rate, other time units are employed butthe interest rate is still expressed on an

annual basis.

a. simple interest

b. ordinary interest

c. nominal interest

d.compoundinterest

7. The concept of ______is that the cost or income due to interest flows regularly, and this is just

as reasonable an assumption for most cases as the concept of interest accumulating only at

discrete intervals.

a. continuous Interest

b. Cash flow

c. Loan

d. credit

8. The present worth of a future amount is the present ___which must be deposited at a given

interest yield tom yield the desired amount at some future date.

a. principal

b. Cash flow

c. capital

d. credit

9. An ____is a series of equal payments occurring at equal time intervals.

a. principal

b. interest

c. capital

d. annuity

10. The amount of an ___is the sum of all the payments plus interest if allowed to accumulate at a

definite rate of interest from the time of initial payment to the end of the term.

a. principal

b. interest

c. capital

d. annuity

11. Common type of ____which involves payments, which occur at the end of each interest period

a. Perpetuity

b. Present worth of annuity

c. capital

d. annuity

12. Defined as the principal which would have to be invested at the present time at compound

interest rate to yield a total

a. Perpetuity

b. Present worth of annuity

c. capital

d. annuity

13. An annuity in which the first payment is due after a definite number of years.

a. Perpetuity

b. Present worth of annuity

c. deferred interest

d. deferred annuity

14. It is an annuity in which the periodic payments continue indifferently.

a. Perpetuity

b. Present worth of annuity

c. deferred interest

d.deferredannuity

15. Defined as the original cost of the equipment plus the present value of the renewable

perpetuity.

a. Perpetuity

b. Present worth of annuity

c. deferred interest

d.capitalizedcost

16. An ____design could be based on conditions giving the least cost per unit of time or the

maximum profit per unit of production.

a. optimum economic

b. plant

c. simple economic

d.plant economic

17. A determination of an ____condition serves as a base point for a cost or design analyses, and

it can often be quantitized in specific mathematical form.

a. optimum

b. plant design

c. simple

d.plant economic

18. The ___has one distinct advantage over the analytical method.

a. optimum

b. graphical

c. simple

d.economical

19. The point where total product cost equals total income represents the_____, and the optimum

production schedule must be at a production rate higher than that.

a. optimum

b. break-even point

c. annuity

d. balanced

20. The total product cost per unit of time may be divided into the two classifications of operating

costs and ____costs.

a. optimum operating costs

b. Organization costs

c. annuity costs

d. superproduction costs

21. This depends on the rate of production and include expenses for direct labor, raw materials,

power, heat, supplies, and similar items which are function of the amount of material

produced.

a. operating costs

b. Organization costs

c. annuity costs

d. superproduction costs

22. ______are due to expenses for directive personnel, physical equipment, and other services or

facilities which must be maintained irrespective of the amount of material produced. These

are independent of the rate of production.

a. operating costs

b. Organization costs

c. annuity costs

d. superproduction costs

23. Extra expenses due to increasing the rate of production are known as ____.

a. operating costs

b. Organization costs

c. annuity costs

d. superproduction costs

24. In a true ___operation, no product is obtained until the unit is shut down for discharging.

a. batch

b. continuous

c. semi-batch

d. semi-continuous

25. In _____cyclic operations, product is delivered continuously while the unit is in operation, but

the rate of delivery decreases with time.

a. batch

b. continuous

c. semi-batch

d. semi-continuous

26. _____cyclic operations are often encountered in the chemical industry, and the design

engineer should understand the methods for determining optimum cycle times in this type of

operation

a. batch

b. continuous

c. semi-batch

d. semi-continuous

27. It is a mathematical technique, for determining optimum conditions for allocation of resources

and operating capabilities to attain a definite objective.

a. economics

b. programming

c. linear programming

d. dynamic programming

28. The concept of this is based on converting an overall decision situation involving many

variables into a series of simpler individual problems with each of these involving a small

number of total variables.

a. economics

b. programming

c. linear programming

d. dynamic programming

29. When quality constraints or restrictions on certain variables exist in an optimization situation, a

powerful analytical technique is the use of :

a. Lagrange Multipliers

b. Geometric Programming

c. steepest Ascent or Descent

d. dynamic programming

30. For the optimization situation in which two or more independent variables are involved,

response surface can often be prepared to show the relationship among the variables one of

the early methods proposed for establishing optimum conditions from response surfaces is

known as the method:

a. Lagrange Multipliers

b. Geometric Programming

c. linear programming

d. steepest Ascent or Descent

31. A technique for optimization, based on the inequality relating the arithmetic mean to geometric

mean, with this method the basic idea is to start by finding the optimum way to distribute the

total cost

a. Lagrange Multipliers

b. Geometric Programming

c. linear programming

d. steepest Ascent or Descent

32. ____(CPM) and program evaluation and review technique) have received particular attention

and have shown the desirability of applying mathematical and graphical analysis

a. critical path method

b. critical planning method

c. careful planning and management

d. none of the above

33. The word ____is used as a general term for the measure of the amount of profit that can be

obtained from a given situation.

a. profitability

b. income

c. net income

d. sales

34. It is the common denominator for all business activities before capital is invested to a project or

enterprise

a. profitability

b. income

c. net income

d. sales

35. ____on investments is ordinarily expressed on an annual percentage basis. The yearly profit

divided the by the total initial investment necessary represents the fractional return:

a. rate of return

b. interest income

c. profitability

d. annuity

36. ___is defined as the difference between income and expense.

a. profit

b. gross income

c. operating expenses

d. sales

37. This is a function of the quantity of goods and services produced and the selling price. a.

sales

b. gross income

c. operating expenses

d. profit

38. The method of approach for a profitability evaluation is by ____, which takes into account the

time value of the money and is based on the amount of the investment that is unreturned at

the end of each year during the estimated life of the project.

a. marketing analysis

b. gross income

c. discounted cash flow

d. law of demand

39. In the net present worth study, the procedure has involved the determination of an index or

interest rate which discounts the annual ____to a zero present value when properly compared

to the initial investment.

a. marketing analysis

b. gross income

c. cash flow

d. selling price

40. The ____concept is useful for comparing alternatives which exist as possible investment

choices within a single overall project.

a. marketing analysis

b. sales inventory

c. discounted cash flow

d. capitalized cost profitability

41. ____ is defined as the minimum length of time theoretically necessary to recover the original

capital investment in the form of cash flow to the project based on total income minus all cost

except depreciation.

a. deadline

b. due date

c. payout period

d. maturity date

42. The term ___ refers to a special type of alternative in which facilities are currently in existence

and it may be desirable to replace these facilities with different ones.

a. reserves

b. replacement

c. substitute

d. none of the above

43. In the formula, P = F(1+I )-N , where I = interest rate per period and N the number of interest

periods is known as

a. sinking fund factor

b. single payment present worth factor

c. uniform series

d. capital recovery factor

44. Which of the following relationships between compound interest factors is not correct?

a. Single payment compound amount factor and single payment present worth factor are

reciprocals

b. Capital recovery factor and uniform series present worth are reciprocals

c. Capital recovery factor equals the sinking fund factor plus the interest rate

d. capital recovery factor and sinking fund factor are reciprocals

45. An annuity is defined as

a. Earned interest due at the end of each interest period

b. Cost of producing a product or rendering a service

d. A series of equal payments made at equal interval of time

46. Which one of the following method is not a method of depreciating plant equipment for

accounting and engineering economic analysis purposes?

a. double entry method

b. fixed percentage method

c. sum-of-years digit method

d. sinking fund method

47. ___ is a science which deals with the attainment of the maximum fulfillment of societys

unlimited demands for goods and services.

a. Political science

b. Economics

c. Engineering Economy

d. Social Science

48. It is the branch of economics which deals with the application of economics laws and theories

involving engineering and technical projects or equipments.

a. Political science

b. Economics

c. Engineering Economy

d. Social Science

49. This refers to the products or services that are directly used by people to satisfy their wants.

a. Producer goods and services

b. Consumer goods and services

c. Luxury Products

d. Supply

50. Those that are used to produce the goods and services for the consumer are called

a. Producer goods and services

b. Consumer goods and services

c. Machineries and Technology

d. Supply

51. This refers to the satisfaction or pleasure derived from the consumer goods and services.

a. Product Satisfaction

b. Consumers contentment

c. Luxury Products

d. Utility

52. These are products that have an income-elasticity of demand greater than one.

a. Basic Commodities

b. Consumer goods

c. Luxury Products

d.Supply

53. If the income elasticity of demand is greater than one, this means that

a. as income decreases, more income will be spent on the basic commodities

b. as income increases, more expenses will be made on the basic commodity products

c. as income increases, more income will be spent on luxury items

d. as income decreases, less will be spent on the basic commodity products

54. It is the amount of goods and products that are available for sale by the suppliers

a. Producer goods and services

b. Consumer goods and services

c. Machineries and Technology

d. Supply

55. The want or desire or need for a product using money to purchase it.

a. Supply

b. Consumer goods and services

c. Luxury Products

d. Demand

a. When free competition exists, the price of the product will be that value where supply is

equal to the demand

b. When perfect competition exists, the price of the product will be that value where supply is

equal to the demand

c. When free competition exists, the price of the product will be that value where supply is

greater to the demand

d. When perfect competition exists, the price of the product will be that value where supply is

greater to the demand

57. This is a form of market structure where the number of suppliers is used to determine the type

of market.

a. Market Structures

b. Competition

c. Free competition market

d. Perfect Competition

58. This is a market situation wherein a given product is supplied by a very large number of

vendors and there is no restriction of any additional vendor from entering the market.

a. Market Structures

b. Competition

c. Free competition market

d. Perfect Competition

59. A place where the vendors or the sellers and vendees or the buyers come together is called

a. Market Structures

b. Market

c. Free competition market

d. Perfect Competition market

60. This is defined as the interest on a loan or principal that is based on the original amount of the

loan or principal.

a. Ordinary Simple Interest

b. Simple Interest

c. Exact Simple Interest

d. Compound Interest

61. This is based on one bankers year.

a. Ordinary Simple Interest

b. Simple Interest

c. Exact Simple Interest

d. Compound Interest

62. __ is based on the exact number of days in a given year.

a. Ordinary Simple Interest

b. Simple Interest

c. Exact Simple Interest

d. Compound Interest

63. One bankers year is equivalent to

a. 365 days

b. 350 days

c. 12 months and 30 days

d. 12 months and 15 days

64. This is defined as the interest of loan or principal which is based on the amount of the original

loan and the previous accumulated interest

a. Ordinary Simple Interest

b. Simple Interest

c. Exact Simple Interest

d. Compound Interest

65. It is the amount of money or payment for the use of a borrowed money or capital

a. Annuity

b. Interest

c. Simple Interest

d. Simple Annuity

66. This is defined as the basic annual rate of interest

a. effective rate of annuity

b. effective rate of interest

c. nominal rate or annuity

d. nominal rate of interest

67. It is defined as the actual or exact rate of interest earned on a principal during1 year period

a. effective rate of annuity

b. effective rate of interest

c. nominal rate or annuity

d. exact simple interest

68. This refers to the difference between the future worth of a negotiable paper and its present

worth.

a. Depreciation

b. Market value

c. Discount

d. Fair value

69. This refers to the sales of stock or share at reduced price

a. Depreciation

b. Market value

c. Discount

d. Fair value

70. This is the deduction from the published price of services or goods.

a. Depreciation

b. Salvage value

c. Discount

d. Fair value

71. Annuity is simply defined as

a. series of equal payments occurring at equal time interval of time

b. series of payments occurring at equal time interval

c. series of equal payments occurring at certain time interval

d. series of divided payments at pay periods

72. An annuity of a fixed time span is also called as

a. Ordinary annuity

b. Annuity Certain

c. Annuity Due

d. Deferred Annuity

73. __ is the type of annuity where the payments are made at the beginning of each period starting

from the first period

a. Ordinary annuity

b. Annuity Certain

c. Annuity Due

d. Deferred Annuity

74. An annuity where the payments are made at the end of each period beginning on the first

period

a. Ordinary annuity

b. Annuity Certain

c. Annuity Due

d. Deferred Annuity

75. It is when the first payment does not begin until some later date in the cash flow

a. Ordinary annuity

b. Perpetuity

c. Annuity Due

d. Deferred Annuity

76. When an annuity does not have a fixed time span but continues indefinitely, then it is referred

to as

a. Ordinary annuity

b. Perpetuity

c. Annuity Due

d. Deferred Annuity

77. This refers to the rate of interest that is quoted in the bond.

a. bond

b. bond rate

c. bond value

d. interest rate of bond value

78. It is the present worth of the future payments that will be received

a. book value

b. bond value

c. fair value

d. salvage value

79. It is the amount a willing buyer will pay to a willing seller for a property where each has equal

advantage and neither one of them is under compulsion to buy or sell

a. Book value

b. Market value

c. Use value

d. Fair value

80. The amount of the property which the owner believed to be its worth as an operating unit is

called

a. value

b. Market value

c. Use value

d. Fair value

81. ___ is the amount obtained from the sale of the property.

a. book value

b. bond value

c. market value

d. salvage value

82. It is the worth of the property determined by a disinterested person

a. Book value

b. Market value

c. Use value

d. Fair value

83. It is the reduction or fall in the value of an asset or physical property during the course of its

working life due to the passage of time

a. Depreciation

b. Depleting value

c. Discounted value

d. Fair value

84. __ is the money worth of an asset or product

a. Price

b. Market value

c. value

d. Fair value

85. This refers to the present worth of all profits that are to be received through ownership of a

particular property

a. Price

b. Market value

c. value

d. capitalized cost

86. Refers to the sum of its first cost and cost of perpetual maintenance of a property

a. Price

b. Market value

c. perpetual value

d. capitalized cost

87. __ is a long term note or a financial security issued by businesses or corporation and

guaranteed on certain assets of the corporation or its subsidiaries.

a. Contract

b. Receipt

c. bond value

d. bond

88. This value implies that the property will still be use for the purpose it is intended

a. salvage value

b. book value

c. use value

d. depreciation

89. A depreciation computation method which is also known as Diminishing Balance Method

a. Sinking Fund Method

b. Straight-line Method

c. Declining Balance method

d. Break-even analysis

90. Also called as Constant- Percentage Method in depreciation method

a. Sinking Fund Method

b. Straight-line Method

c. Declining Balance method

d. Break-even analysis

91. This is also known as Resale value

a. salvage value

b. book value

c. use value

d. depreciation

92. ___ is considered as the simplest type of business organization wherein the firm is controlled

and owned by a single person

a. sole-proprietorship

b. Partnership

c. Corporation

d. Entrepreneurship

93. __ is a firm owned and controlled by two or more persons who are bind to an agreement

a. sole-proprietorship

b. Partnership

c. Corporation

d. Entrepreneurship

94. It is a firm owned by a group of ordinary shareholders and the capital of which is divided up to

the number of shares.

a. sole-proprietorship

b. Partnership

c. Corporation

d. Entrepreneurship

95. It is defined as a distinct legal entity separate from the individuals who owns it and can engage

in any business transaction which a real person could do.

a. sole-proprietorship

b. Partnership

c. Corporation

d. Entrepreneurship

96. Also known as joint-stock company or a cooperative

a. Incorporation

b. Partnership

c. Corporation

d. Entrepreneurship

97. This refers to the situation where the sales generated are just enough to cover the fixed and

variable cost.

a. break-even

b. Break even chart

c. break even point

d. none of the above

98. The break even chart shows

a. the relationship between income and fixed cost

b. the relationship between the volume and fixed cost, variable costs, and income

c. the relationship between the assets and fixed cost, variable costs, and income

d. the relationship between the liabilities and fixed cost, variable costs, and income

99. The level of production where the total income is equal to the total expenses is known as

a. break-even

b. Break even chart

c. break even point

d. none of the above

100. The sum of perpetuity is a/an

a. book value

b. zero value

c. infinite value

d. bond value

Board Problems:

1. Design based on conditions giving the least cost per unit time and maximum profit per unit

production

a. battery limit

b. break-even point

c. optimum economic design

d. plant design

2. A flow diagram, indicating the flow of materials, unit operations involved, equipment necessary

and special information on operating temperature and pressure is a

a. schematic diagram

b. qualitative flow diagram

c. process flow chart

d. quantitative flow diagram

3. In plant design implementation, soil testing is done to determine

a. pH

b. load bearing capacity

c. porosity

d, viscosity

4. This includes all engineering aspects involved in the development of either a new, modified or

expanded industrial plant is called

a. plant design

b. optimum design

c. process design

d. engineering design

5. A chemical engineering specializing in the economic aspects of design is called

a. plant engineer

b. cost engineer

c. design engineer

d. process engineer

6. This refers to the actual design of the equipment and facilities for carrying out the process

a. process engineering

b. plant design

c. process design

d. optimum design

7. The final step before construction plans for plant and includes complete specifications for all

components of the plant and accurate costs based on quoted prices are obtained

a. preliminary design

b. quick estimate design

c. firm process design

d. detailed design estimate

8. A thorough and systematic analysis of all factors that affect the possibility of success of a

proposed undertaking usually dealing with the market, technical, financial, socio-economic

and management aspects is called

a. pr5oject feasibility study

b. plant design

c. project development and research

d. product development

9. Discusses the nature of the product line, the technology necessary for production, its availability,

the proper mix of production resources and the optimum production volume

a. market feasibility

b. socio-economic feasibility

c. technical feasibility

d. management feasibility

10. Discusses the nature of the unsatisfied demand which the project seeks to meet growth and

the manner in which it is to be met

a. financial feasibility

b. management feasibility

c. market feasibility

d. technical feasibility

11. A multiple effect evaporator produces 10, 000 kg of salt from a 20% brine solution per day. One

kg of steam evaporates 0.7 N kg of water in N effects at a cost of P25 per 1000 kg of steam.

The cost of the first effect is P450, 000 and the additional effects at P300, 000 each. The life

of the evaporator is 10 years with no salvage value. The annual average cost of repair and

maintenance is 10% and taxes and insurance is 5%. The optimum number of effects for

minimum annual cost is

a. 3 effect

b. 5 effects

c. 4 effects

d. 2 effects

12. A process requires 20, 000 lb/hr of saturated steam at 115 psig. This is purchased from a

neighboring plant at P18. 00 per short ton and the total energy content rate (mechanical) in

the steam may be valued at P7. 5 x 10-6 per Btu. Hours of operation per year are 7200. The

friction loss in the line is given by the following equation

d 0.20 Di 4.8

Cf = 1.44 Di 1.5 L , in p/yr

Where:

q = steam flow rate, cu. ft. per sec

mc = steam viscosity cp.

d = steam density, lb per ft3

Di = inside diameter of pipe, inches

The optimum pipe diameter that should be used for transporting the above steam is

a. 6 in

b. 4 in

c. 3 in

d. 5 in

o

13. A smelting furnace operating at 2, 400 F is to be insulated on the outside to reduce heat losses

and same on energy. The furnace wall consists of a inch steel plate and 4 inch thick

refractory inner lining. During operation without other insulation, the outer surface of the steel

plate exposed to air has a temperature of 300oF. Ambient air temperature is at 90oF.

Operation is 300 days per year. Thermal conductivities in Btu per hr-ftoF are: steel plate = 26;

refractory =0.1; insulation to be installed = 0.025. The combined radiation and convection loss

to air irrespective of material exposed is 3 Btu per hr-ft2-oF, annual fixed charge is 20 % of the

initial insulation cost. If heat energy is P5.0 per 10, 000 Btu and installed cost of insulation is

P100 per inch ft2 of area, the optimum thickness of the outer insulation that should be installed

is

a. 8 in

b. 12 in

c. 10 in

d. 6 in

14. An organic chemical is produced by a batch process. In this process chemical X and Y react to

form Z. Since the reaction rate is very high, the total time required per batch has been found

to be independent of the amount of materials and each batch requires 2 hr, including time for

charging, heating, and dumping. The following equation shows the relation between the

pound of Z produced (lbz) and the pound of X (lbx) and Y (lby) supplied:

lbz = 1.5(1.1lbxlbz +1.3lbylbz lbxlby)0.5

Chemical X costs P0.09 per pound, chemical Y costs P0.04 per pound and chemical Z sells

for P0.8 per pound. If half of the selling price for chemical Z is due to cost other than raw

materials, the maximum profit obtainable per pound of chemical Z is

a. P0.3 per lbz

b. P0.5 per lbz

c. P0.12 per lbz

d. P0.25 per lbz

15. One hundred gram moles of R are to be produced hourly from a feed consisting of a saturated

solution of A. (Cao = 0.1 gmole per liter). The reaction is A

R with rate R = (0.2/hr) Ca.

Cost of reactant at Cao = 0.1 gram mol per liter is P3.75/g-mole A; cost of backmix reactor,

installed complete with auxiliary equipment, instrumentation, overhead, labor depreciation,

etc. is P0.075 per hr-liter. The conversion that should be used for optimum operation is

a. 45%

b. 60%

c. 50%

d. 40%

16. One hundred lb moles of reactant A at a concentration of 0.01 lbmole per cuft is to be reacted

with reactant B to produce R and S. The reaction follows the aqueous phase elementary

reaction:

A + B ------- R +S where k = 500 cuft/(lbmole-hr).

The amount of R required is 95 lbmoles/hr. Data:

* in extracting R from the reacted mixture, A and B are destroyed

* B costs P15 per lbmole in crystalline form, and is very soluble in aqueous

such that even when present in large amount does not affect A in solution

* capital and operating cost for backmix reactor is P0.10 per(cuft-hr).

The optimum backmix reactor size is:

a. 23, 900 ft3

b. 24, 200 ft3

c. 25, 900 ft3

d. 23, 500 ft3

solutions

A unit of welding machine cost P45, 000 with an estimated life of 5 years. Its salvage value id

P2, 500. Find its depreciation rate by straight-line method.

a. 17.75%

b. 19.88%

c. 18.89%

d.15.56%

18. April 1997.

A machine has an initial cost of P50, 000 and a salvage value of P10, 000 after 10 years. Find

the book value after 5 years of using straight-line depreciation.

a. P12, 500

b.P30, 000

c. P16, 400

d.P22, 300

19. October 1992.

The initial cost of a paint sand mill, including its installation, is P800, 000. The BIR approved

life of this machine is 10 years for depreciation. The estimated salvage value of the mill is

P50, 000 and the cost of dismantling is estimated is estimated to be P15, 000. Using straightline depreciation, what is the annual depreciation charge and what is the book value of the

machine at the end of six years.

a. P74, 500 ; P340, 250

b. P76, 500 ; P341, 000

c. P76, 500 ; P 342, 500

d. P77, 500 ; P343, 250

20. November 1997.

The cost of the equipment is P500, 000.00 and the cost of installation is P30, 000. If the

salvage value is 10% of the cost of equipment at the end of five years, determine the book

value at the end of the fourth year. Use straight-line method.

a. P155, 000

b.P140, 000

c. P146, 000

d. P132,600

21. April 1998.

An equipment costs P10, 000 with a salvage value of P500 at the end of 10 years. Calculate

the annual depreciation cost by sinking fund method at 4% interest.

a. P791.26

b.P950.00

c. P971.12

d. P845.32

22. November 1995.

A machine costing P720, 000 is estimated to have a book value of P40, 545.73 when retired

at the end of 10 years. Depreciation cost is computed using a constant percentage of the

declining book value. What is the annual rate of depreciation in %?

a.28

b. 25

c. 16

d.30

23. November 1998.

AMD Corporation makes it a policy that for any new equipment purchased; the annual

depreciation cost should not exceed 20 % of the first cost at any time with no salvage value.

Determine the length of service life is necessary if the depreciation used is the SYD method.

a.9 years

b. 10 years

c. 12 years

d.19

years

24. November 1996.

At 6%, find the capitalized cost of a bridged whose cost is P250M and the life is 20 years, if

the bridge must be partially rebuilt at a cost of P100M at the end of each 20 years.

a. P275.3M

b.P265.5M

c. P295.3M

d. P282.1M

25. October 1995

A company must relocate one of its factories in three years. Equipment for the loading dock is

being considered for purchase. The original cost is P20, 000; the salvage value of the

equipment after three years is P8, 000. The companys rate return on the money is 10% .

Determine the capital recovery per years.

a. P5, 115

b.P4, 946

c. P5, 625

d. P4,

805

26. October 1998.

The annual maintenance cost of a machine shop is P69, 994. if the cost of making a forging is

P56 per unit and its selling price is P135 per forged unit, find the number of units to be forged

to break-even.

a.886 units

b. 885 units

c. 688 units

d.668 units

27. October 1990.

Compute for the number of locks that an ice plant must be able to sell per month to break

even based on the following data:

Cost of electricity

P20.00

Tax to be paid per block

2.00

Real Estate Tax

3, 500.00

per month

Salaries and wages

25, 000.00 per month

Others

12, 000.00 per month

Selling price of Ice

55.00 per block

a. 1228

b. 1285

c. 1373

d.1312

28. April 1998

XYX Corporation manufactures bookcases that sell for P65.00 each. It costs XYZ Corporation

P35, 000 per year to operate its plant. This sum includes rent, depreciation charges on

equipment, and salary payments. If the cost to produce one bookcase is P50.00, how many

cases must be sold each year for XYZ to avoid taking a loss?

a. 2334

b. 539

c. 750

d.2333

Answer Key

Board Problems

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

c

b

b

a

b

c

c

a

c

c

d

a

c

c

c

a

c

b

19.

20.

21.

22.

23.

24.

25.

26.

27.

28.

b

c

a

b

a

c

c

a

a

a

Answer Key

Objective Problems

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

24.

25.

26.

27.

28.

29.

30.

31.

32.

33.

34.

35.

36.

37.

38.

39.

40.

41.

a

a

a

b

d

c

a

a

d

d

d

b

d

a

d

a

a

a

b

b

a

b

d

a

d

d

c

a

d

b

a

a

a

a

a

d

c

c

d

c

a

42.

43.

44.

45.

46.

47. b

48. c

49. b

50. a

51. d

52. c

53. c

54. d

55. d

56. a

57. b

58. d

59. b

60. b

61. a

62. c

63. c

64. d

65. b

66. d

67. b

68. c

69. c

70. c

71. a

72. b

73. c

74. a

75. d

76. b

77. b

78. b

79. b

80. c

81. d

82. d

83. a

84. c

85. c

86. d

87. d

88. a

89. c

90. c

91. a

92. a

93. b

94. c

95. c

96. c

a

b

d

d

a

97. a

98. b

99. c

100. c

7.

Problem Solving

1.

2.

3.

4.

5.

6.

The purchased cost of a shell-and-tube heat exchanger (floating head and carbon-steel

tubes) with 100 ft2 of heating surface was $3,000 in 1980. What will be the purchased

cost of a similar heat exchanger with 200 ft2 of heating surface in 1980 if purchased-costcapacity exponent is 0.60 for surface area ranging from 100-400 ft2?

a. $4 547.15

b. $4 127.25

c. $4 567.10

d. $4523.00

efer to problem no. 1. If the purchased-cost-capacity exponent for this type of exchanger

is 0.81 for surface areas ranging from 400-2,000 ft2, what will be the purchased cost of a

heat exchanger with1, 000 ft2 of heating surface in 1985?

a. $20 423.38

b. $18 527.12

c. $14 547.00

d. $24 542.05

If the purchased cost of a shell-and-tube heat exchanger (floating head and carbon-steel

tubes) with 100 ft2 of heating surface was $3,000 in 1980. Note that the purchase-costcapacity exponent is not constant over range surface area requested. What will be the

purchased cost of a heat exchanger with 700 ft2 of heating surface in 1985?

a. $15 398.79

b. $15 298.79

c. $16 498.79

d. $16 598.79

From the preceding question, what will be the purchased cost of the heat exchanger with

800 ft2 of heating surface in 1985?

a. $18 046.32

b. $18 146.32

c. $17 046.32

d. $17 146.32

Refer to problem no. 3. What will be the purchased cost of the heat exchanger with

1500 ft2 of heating surface in 1985?

a. $38 363.62

b. $48 363.62

c. $18 363.62

d. $28363.62

The purchase and installation cost of some pieces of equipment are given as a function

of weight rather than capacity. An example of this is the installed cost of large tanks. The

1980 cost for an installed aluminum tank weighing 100,000 lb was $390,000. For a size

range from 200,000 to 1,000,000 ld, the installed cost-weight exponent for aluminum

tanks is 0.93. If an aluminum tank weighing 700,000 lb is required, what is the present

capital investment needed?

a. $3 160 100

b. $3 060 000

c. $6 160 100

d. $6 060 000

8.

9.

The purchased equipment cost for a plant which produces pentaerythritol (solid-fuel

processing plant) is $300,000. The plant is to be an addition to an existing formaldehyde

plant. The major part of the building cost will be for indoor construction, and the

contractors fee will be 7% of the direct plant cost. All other costs are close to the

average values found for typical chemical plants. On the basis of this information,

estimate the total direct plant cost.

a. $879 000

b. $879 253

c. $890 560

d. $825 020

The purchased equipment cost for a plant which produces pentaerythritol (solid-fuel

processing plant) is $300,000. The plant is to be an addition to an existing formaldehyde

plant. The major part of the building cost will be for indoor construction, and the

contractors fee will be 7% of the direct plant cost. All other costs are close to the

average values found for typical chemical plants. On the basis of this information,

estimate the fixed capital investment.

a. $ 1 246 530

b. $ 2 336 230

c. $ 2 546 531

d. $ 1 246 830

Refer to the previous problem and on the basis of this information, what is the total

capital investment?

a. $1 542 125

b. $1 478 570

c. $1 532 120

d. $1 468 530

10. The total capital investment for a chemical plant is $1,500,000 and the plant process 3M

kg of product annually. The selling price of the product is $0.82/kg. Working capital

amounts to 15% of the total capital investment. The investment is from company funds,

and no interest is charged. Raw-material costs for the product are $0.09/kg, labor

$0.08/kg, utilities $0.05/kg, and packaging $0.008/kg. Distribution costs are 5% of the

total product cost. Determine the percent change in total cost.

a. 36.16%

b. 45.32%

c. 12.00%

d. 35.61%

11. It is desired to have a $ 9000 available from 12 years from now. If $ 5000 is available for

investment at the present time, what is discrete annual rate of compound interest on the

investment would be necessary to give the desired amount?

a. 6.02%

b. 5.02%

c. 4.02%

d. 3.05%

12. An original loan of $2000 was made at 6 percent simple interest per year for 4 years. At

the end of this time, no interest had been paid and the loan was extended for 6 more

years at a new, effective, compound-interest rate of 8 percent per year. What is the total

amount owned at the end of ten years if no intermediate payments are made?

a. $4 935.45

b. $3 945.45

c. $4 945.45

d. $3935.45 The original cost for a distillation tower is $24,000 and the useful life of

the tower is estimated to be 8 years. The sinking fund method for determining the

arte of depreciation is used, and the effective annual interest for the depreciation

13.

14.

15.

16.

17.

fund is 6 percent. If the scrap value of the distillation tower is $ 4000, determine the

asset value at the end of 5 years.

a. $ 3,547.928

b. $2 235.623

c. $2 547.928

d. $3 235.623

An annuity is due to being used to accumulate money. Interest is compounded at an

effective annual rate of 8 %, and $1000 is deposited at the beginning of each year. What

will be the total amount of annuity due be after 5 years?

a. $1233.24

b. $1173.32

c. $3573.2

d. $183.23

For the total year payments of $5000 for ten years, what will be the compound amount

accumulated at the end of ten years if the payment is at the end of the year? The

effective (annual) interest is 20% and payments are uniform.

a. $154 793.41

b. $456 793.41

c. $129 793.41

d. $209 793.41

Referring to the previous problem, estimate the compound amount accumulated at the

end of ten years, if the payment is made weekly?

a. $143 951.49

b. $243 951.49

c. $443 951.49

d. $643 951.49

A multiple effect evaporator is to be used for evaporating 400,000 lb of water per day

from a salt solution. The total initial cost for the 1st effect is $18,000 and each additional

effect costs $15,000. The life period is estimated to be 10 years, and the scrap value at

the end of the life period may be assumed to be zero. The straight-line depreciation

method is used. Fixed charges minus depreciation are 15% yearly based on the first cost

of the equipment. Steam cost $1.50 per 1000 lb. Annual maintenance charges are 5% of

the initial equipment cost. All other cost is independent of the number of effects. The unit

will operate 300 days per year. If the lb of water evaporated per pound of steam equals

0.85 x numbers of effects, determine the optimum number of effects for minimum annual

cost.

a. 2 effects

b. 3 effects

c. 5 effects

d. 4 effects

Determine the optimum economic thickness of insulation that should be used under the

following conditions: Standard steam is being passed continuously through a steel pipe

with an outside diameter of 10.75 in. The temperature of the steam is 400F, and the

steam is valued at $1.80 per 1000 lb. The pipe is to be insulated with material that has a

thermal conductivity of 0.03 Btu/h-ft2-F/ft. The cost of installed insulation per foot of pipe

length is $4.5xIt, where It is the thickness of the insulation in inches. Annual fixed

charges including maintenance amount to 20% of the initial installed cost. The total

length of the pipe is 1000 ft, and the average temperature of the surrounding may be

taken as 70F. Heat transfer resistance due to the steam film, scale and pipe wall are

negligible. The air film coefficient at the outside of the insulation may be assumed

constant at 2.0 Btu/h-ft2-F for all insulation thickness.

a. $3257

b. $4057

c. $3057

d. $4257

18. A proposed chemical plant will require a fixed capital investment of $10 million. It is

estimated that the working capital will amount to 25% of the total investment and annual

depreciation costs are estimated to be 10 percent of the fixed capital investment. If the

annual profit will be $3 million, determine the standard percent return on the total

investment

a. 22.5%

b. 11.25%

c. 34.5%

d. 15.98%

19. If a plant will require a fixed capital investment of $10 million and the working capital will

amount to 25% of the total investment and annual depreciation costs are estimated to be

10 percent of the fixed capital investment. If the annual profit will be $3 million, what is

the minimum payout period (POP)?

a. 2.5 years

b. 4 years

c. 3.5 years

d. 2 years

20. An annual investigation of a proposed investment has been made. The following result

has been presented to management. The minimum payout period based on capital

recovery using a minimum annual return of 10 percent as a fictitious expense is 10

years; annual depreciation costs amount top 8 percent of the total investment. Using this

information, determine the standard rate of return on the investment.

a. 21%

b. 10.5%

c. 56.93%

d. 11.5%

21. The information given in the previous problem, applies to conditions before income

taxes. If 34% percent of all profits must be paid out for income taxes, determine the

standard rate of return after taxes using the figures given in the previous problem.

a. 7.93%

b. 6.93%

c. 4.93%

d. 5.93%

22. A capitalized cost for a piece of equipment has been found to be $55,000. This cost is

based on the original cost plus the present value of an indefinite number of renewals. An

annual interest rate of 12% was used in determining the capitalized cost. The salvage

value of the equipment at the end of the service life was estimated to be 10 years. Under

these conditions, what would be the original cost of the equipment?

a. $57 391.47

b. $27 291.47

c. $47 391.47

d. $37 291.47

For problems 24- 26.On Aug. 1, a concern had 10,000 lb of raw material on hand, which was

purchased at a cost of $0.030 per pound. In order to build up the reserve, 8000 lb of additional raw

material was purchased on Aug. 15 at a cost of $0.028 per pound. If none of the raw material was

used until after the last purchase.

23. Determine the total cost of 12,000 lb of the raw material on an inventory or cost-of-sales

account for the month of August by current average method.

a. $0.00297/lb

b. $0.0297/lb

c. $0.2297/lb

d. $0.2970/lb

24. Determine the total cost of 12,000 lb of the raw material on an inventory or cost-of-sales

account for the month of August by FiFo method.

a. $0.281/lb

b. $0.028/lb

c. $0.038/lb

d. $0.128/lb

25. Determine the total cost of 12,000 lb of the raw material on an inventory or cost-of-sales

account for the month of August by lifo method.

a. $0.031/lb

b. $0.041/lb

c. $2.031/lb

d. $1.041/lb

For question nos. 27 31.

The following are the data gathered from the AMD Food Corporation:

Cash

Accounts payable:

B Company

C Company

Accounts receivable

Inventories

Mortgage payable

Common stock sold

Machinery and equipment (at present value)

Furniture and fixtures (at present value)

Government bonds

Surplus

$20,000

2,000

8,000

6,000

15,000

5,000

50,000

18,000

5,000

3,000

2,000

26. From the data given above, determine the total asset of the AMD Food Corporation.

a. $ 47, 050

b. $ 67, 000

c. $ 87, 050

d. $ 57, 000

27. Determine the total current assets of the AMD Food Corporation.

a. $ 11,000

b. $ 44,000

c. $ 22,000

d. $ 33,000

28. What is the total amount of the Current liabilities of the AMD Corporation?

a. $ 45,097

b. $ 85,097

c. $ 25,000

d. $ 15,000

29. What is the total amount of the Fixed Assets of the AMD Food Corporation?

a. $ 23,000

b. $ 33,050

c. $ 32,000

d. $ 23,050

During the month of October, the following information was obtained in the AC antifreeze retailing

company:

Salaries

Delivery expenses

Rent

Sales

Antifreeze available for sale during October (at cost)

Antifreeze inventory on Oct. 31 (at cost)

Other expenses

Earned surplus before income taxes as of Sept.30

$ 3,000

700

400

15,100

20,000

11,000

1,200

800

30. Prepare an income statement for the month of October to determine the net income is for

the month of October.

a. $ 29,100

b. $ 19,200

c. $ 29,200

d. $ 19,100

31. From the data above, determine also the total gross income of the AC Antifreeze

Company.

a. $26,900

b. $36,100

c. $26,100

d. $46,900

The following information applies to MADSteel Company on a given date:

Long-term debts

Debts due within 1 year

Accounts payable

Machinery and equipment (at cost)

Cash in bank

Prepaid rent

Government bonds

Social security taxes payable

Reserve for depreciation

Reserve for expansion

Inventory

Accounts receivable

$ 1,600

1,000

2,300

10,000

3,100

300

3,000

240

600

1,200

1,600

1,700

32. Determine the cash asset for the MADSteel Company at the given date.

33.

34.

35.

36.

37.

38.

39.

a. $6,100

b. $7,100

c. $7,900

d. $6,900

Determine the current asset for MADSteel Company

a. $8, 700

b. $9, 500

c. $8, 500

d. $9, 700

Determine the current liabilities of MADSteel Company

a. $5, 540

b. $1, 540

c. $3, 540

d. $2, 540

Determine the Quick ratio for MADSteel Company

a. 2.29

b. 9.87

c. 2.56

d. 9.56

Determine the current ratio of MADSteel Company

a. 2.74

b. 2.56

c. 2.64

d. 1.98

A reactor of special design is the major item of equipment in a small chemical plant. The

initial cost of a completely installed reactor is $60,000, and the salvage value at the end

of the useful life is estimated to be $10,000. Excluding depreciation costs for the reactor,

the total annual expenses for the plant are $100,000. How many years of useful life

should be estimated for the reactor if 12 % of the total annual expenses for the plant are

due to the cost for the reactor depreciation? The straight-line method for determining

depreciation should be used.

a. 4 years

b. 2 years

c. 8years

d. 1year

The initial installed cost for a new piece of equipment is $10,000, and its scrap value at

the end of its useful life is estimated to be $2,000. The useful life is estimated to be 10

years. After the equipment has been in use for 4 years, it is sold for $7,000. The

company which originally owned the equipment employs the straight-line method for

determining depreciation costs. If the company had used an alternative method for

determining depreciation cost, the asset (or book) value for the piece of equipment at the

end of 4 years would have been $5240. The total income-tax rate for the company is

34% of all gross earnings. Capital-gains taxes amount to 34% of the gain. How much net

saving after taxes would the company have achieved by using the alternative (in this

case, reducing-balance) depreciation method instead of the straight-line depreciation

method?

a. $2161.60

b. $1261.07

c. $1171.70

d. $1161.60

A piece of equipment is originally costing $40,000 was put into use 12 years ago. At the

time the equipment was put into use, the service life was estimated to be 20 years and

the salvage and scrap value at the end of the service life were assumed to be zero. On

this basis, the straight-line depreciation fund was set up. The equipment can now be sold

for $10,000, and a more advanced model can be installed for $55,000. Assuming the

depreciation fund is available for use, how much new capital must be supplied to make

the purchase?

a. $22,000

b. $21,000

c. $12,000

d. $11,000

40. The original investment for an asset was $10,000, and the asset was assumed to have a

service life of 12 years with $2,000 salvage value at the end of the service life. After the

asset has been in use for 5 years, the remaining service life and the final salvage value

are reestimated at 10 years and $ 1,000, respectively. Under these conditions, what is

the depreciation cost during the sixth year of the total life is straight-line depreciation is

used?

a. $596.65/yr

b. $561.66/yr

c. $678.65/yr

d. $566.66/yr

A piece of equipment having a negligible salvage and scrap value is estimated to have a service

life of 10 years. The original cost of the equipment was $40,000. Determine the following:

41. Based on the above data, determine the depreciation charge for the fifth year if doubledeclining balance depreciation is used.

a. $ 3,567.2

b. $ 3,276.80

c. $ 4, 245.80

d. $ 4,252.80

42. The depreciation charge for the fifth year if sum-of-the-years-digits depreciation is used.

a. $ 4,363.64

b. $ 5,572.14

c. $ 8,265.52

d. $ 9,356.45

43. The percent of the original investment paid off in the first half of the service life using the

double-declining balance method.

a. 32.8%

b. 67.4%

c. 23.4%

d. 54.2%

44. The percent of the original investment paid off in the first half of the service life using the

sum-of-the-years-digits method.

a. 45.45%

b. 54.54%

c. 23.23%

d. 35.53%

45. The original cost of the property is $30,000, and it is depreciated by a 6 percent sinkingfund method. What is the annual depreciation charge if the book value of the property

after 10 years is the same as if it had depreciated at $2,500/year by the straight-line

method?

a. $ 167.67/yr

b. $ 267.67/yr

c. $ 289.67/yr

d. $ 189.67/yr

46. A concern has a total income of $1 million/year, and all expenses except depreciation

amount to $600,000/year. At the start of the first year of the concerns operation, a

composite account of all depreciable items show a value of $850,000, and the overall

service life is estimated to be 20 years. The total salvage value at the end of the service

life is estimated to be $50,000. Thirty percent of all profits before taxed must be paid out

as income taxes. What would be the reduction in income-tax charges for the first year of

instead of the straight-line method?

a. $16,356.72

b. $26,285.72

c. $26,356.72

d. $16,285.72

47. The total value of anew plant is $2 million. A certificate of necessity has been obtained

permitting a write-off of 60 percent of the initial value ay 5 years. The balance of the plant

requires a write-off period of 15 years. Using the straight-line method and assuming

negligible salvage and scrap value, determine the total depreciation cost during the first

year.

a. $ 35, 555. 33/ yr

b. $ 55, 333. 33/ yr

c. $ 35, 333. 33/ yr

d. $ 53, 333. 33/ yr

50. A profit-producing property has an initial value of $50,000, a service life of 10 years, and

zero salvage and scraps value. By how much would annual profits before taxes be

increased if a 5 percent sinking-fund method were used to determine depreciation costs

instead of straight-line method?

a. $ 3 556.24

b. $ 3 354.35

c. $ 3 484.31

d. $ 3.034.35

51. In order to make it worthwhile to purchase a new piece of equipment, the annual

depreciation costs for the equipment cannot exceed $3,000 at any time. The original cost

of the equipment is $30,000, and it has a zero salvage and scrap value. Determine the

length of service life necessary if the equipment is depreciated by the sum=of-the-yearsdigits method by the straight-line method.

a. 19 years

b. 23 years

c. 17 years

d. 18 years

52. Referring to the previous number, determine the length of service life necessary if the

equipment is depreciated by the straight-line method.

a. 8 years

b.10 years

c. 12 years

d. 9 years

A materials-testing machine was purchased for $20,000 and was to be used for 5 years with an

expected residual salvage value of $5,000. Graph the annual depreciation charges and year-end

book values obtained by using:

53. By using Straight-line depreciation

a. $ 6,000

b. $ 5,000

c. $ 9,000

d. $ 7,000

54.By using Sum-of-digits depreciation

a. $ 6,000

b. $ 5,000

c. $ 9,000

d. $ 7,000

55. By using Double-declining balance depreciation

a. $ 625

b. $ 675

c. $278

d. $955

56. An asset with an original cost of $10,000 and no salvage value has a depreciation charge of

$2381 during its second year of service when depreciated by the sum-of-digits method.

What is its expected useful life?

a. 6 years

b. 4 years

c. 9 years

d. 2 years

57. An electronic balance costs P90, 000 and has an estimated salvage value of P8, 000 at the

end of its 10 years lifetime. What would be the book value after 3 years, using straight-line

method in solving for the depreciation?

a. P 65,200

b. P 76,466

c. P 24, 674

d. P 21,758

A broadcasting corporation purchased equipment for P53, 000 and paid P1, 5000 for freight and

delivery charges top the job sites. The equipment has a normal life of 10 year with a trade-in value

of P5, 000 against the purchase of anew equipment at the end of the life.

58. Referring to the problem above, determine the annual depreciation by straight-line

method.

a. P4, 950

b. P5, 950

c. P7, 950

d. P3, 950

59. From the preceding number, determine annual depreciation by sinking fund method. Assuming

interest 6 % compounded annually.

a. P 3,668

b. P 1,575

c. P 4,245

d. P6,258

A firm brought equipment for P56, 000. Other expenses including installation amounted to P4, 000.

The equipment is expected to have a life of 16 years with a salvage value of 10% of the original

cost.

60. Determine the book value at the end of 12 years by SLM:

a. P19, 500

b. P20,555

c. P15,582

d. P18, 562

61. Determine the book value at the end of 12 years by SFM:

a. P29, 520

b. P29, 520

c. P29, 520

d. P29, 520

For numbers 62 64. A certain type of machine losses 10% of its value each year. The machine

cost P2, 000 originally. Make cut a schedule showing the following:

62. By yearly depreciation

a.131.32

b.132.12

c.123.23

d. 213.20

a. P819.12

b. P562.23

c. P456.26

d. P895.23

64. Estimate the book value at the end year for 5 years.

a. P1, 180.98

b. P5, 125.25

c. P1, 256.32

d. P5, 235.00

65. Determine the rate of depreciation, the total depreciation up to the end of 8th year and

book value at the end of 8 years for an asset that costs P15,000 new and has an

estimated scrap value of P2,000 at the end of 10 years by DBM.

a. P 12,108

b. P12, 008

c. P11,355

d. P10,245

66. Determine the rate of depreciation, the total depreciation up to the end of 8th year and

book value at the end of 8 years for an asset that costs P15, 000 new and has an

estimated scrap value of P2, 000 at the end of 10 years by DDBM.

a. P 12,583

b. P 10,483

c. P 12,483

d. P 10,583

67. Mr. Dim bought a calciner for P220, 000 and used it for 10 years, the life span of the

equipment. What is the book value of the calciner after 5 years of use? Assume a scrap

value of P20, 000 for SLM;

a. P 120,566

b. P 120,452

c. P 120,000

d. P 130,000

68. Refer to the previous problem. What is the book value of the calciner after 5 years of

use? Assume a scrap value of P22, 000 for textbook for DBM.

a. P 96, 570.00

b. P 69, 235.00

c. P 59, 235.00

d. P 69, 570.00

69. Refer to the previous problem. What is the book value of the calciner after 5 years of

use? Assume a scrap value of P20, 000 for textbook for DDBM.

a. P72 091

b. P72 356

c. P71 190

d. P72 090

70. A structure costs P12, 000 new. It is estimated to have a life of 5 years with a salvage

value at the end of life of P1, 000. Determine the book value at the end of three years.

a. 733

b. 562

c. 252

d. 377

71. Operator A produces 120 spindle/hr on a lathe. His hourly rate is $1.80. Operator B,

using an identical lathe, is able to produce 150 identically units/hr. The overhead charge

for a lathe is fixed at $2.50/hr. Determine operator Bs hourly rate so that his cost per

piece is identical to As.

72.

73.

74.

75.

76.

77.

78.

a. $2.88

b. $3.88

c. 4.88

d. 1.88

In a type 1 warehouse, initial cost will be $24, 000.This warehouse has adequate

capacity for the near future, but 12 years from now an addition will be required that costs

$15, 000. A type 2 warehouse costs $34, 000. This type has the same capacity as the

type 1 warehouse with its addition. What will be the present cost of the type 1

warehouse? Which of these should be built, assuming that depreciation is negligible and

that the interest rate is 7%?

a. $30, 540

b. $30,660

c. $23, 548

d. $15,235

Determine the equal (year-end) payments that will be available for the next four years if

we invest $4, 000 at 6%.

a. $2533.23

b. $2322.25

c. $1123.25

d. $1154.36

A new snow removal machine costs $50, 000. The new machine will operate at a

reputed savings of $400 per day over the present equipment in terms of time and

efficiency. If interest is at 5% and the machines life is assumed to be 10 years with zero

salvage, how many days per year must the machine be used to make the investment

economical?

a. 15 days

b. 16 days

c. 14 days

d. 12 days

Based on the sinking fund method and using the data in the previous problem, what

number of days must the machine be used if the amount to be accumulated in 10 years

is

a. $50, 000

b. $60,000

c. $55,000

d. $45, 000

Based on the sinking fund method and using the data in the previous problem, what

number of days must the machine be used if the amount to be accumulated in 10 years

is $50, 000?

a. 12 days

b. 10 days

c. 14 days

d. 13 days

A consulting engineer decides to set up an educational fund for his son that will provide

$3000 per year for 6 years starting in 16 years. The best interest rate he can expect to

get is 5% compounded quarterly. He wants to accumulate the necessary capital by

making quarterly deposits until his son starts college. What will be his needed quarterly

deposit?

a. $15, 210

b. $16,213

c. $15, 213

d. $16, 210

A low carbon steel machine part, costing $350 installed, lasts 6 years when operating in

a corrosive atmosphere. An identically shaped part, but treated for corrosion resistance,

would cost $650 installed. How long would the corrosion resistance part have to last to

be at least as good investment as the untreated part? Assume money is worth 7%

a. 11 years

b. 12 years

c. 14 years

d. 13 years

79. The total cost of a cast product consists of (1) the raw material cost that is directly

proportional to the weight, of the casting, (2) the machining cost that varies inversely as

the weight, and (3) overhead cost that remains constant per unit produced regardless of

weight. Find the weight giving the minimum cost per casting.

a. W = (k1/k2)1/4 lb

b. W = (k2/k1)1/2 lb

c. W = (k2/k1)1/4 lb

d. W = (k1/k2)1/2 lb

80. Based on the previous problem, what is the minimum total cost?

a. Ct = [k2(k2 / k1)1/2 = k2 (k1 / k2) 1/4+ Co]

b. Ct = [k1(k2 / k1)1/2 = k2 (k1 / k2) + Co]

c. Ct = [k1(k2 / k1)1/4 = k2 (k2 / k1) + Co]

d. Ct = [k2(k1 / k1)1/4 = k2 (k1 / k2) + Co]

81. Methyl alcohol condensed at 148 F is to be cooled to 100 F for storage at a rate of 10,

000gal/hr by water available at 75 F in a countercurrent heat exchanger. The over-all

heat transfer coefficient is constant and estimated at 200 Btu/ft 2-hr-F. Heat exchanger

annual costs including operation are estimated at $2 per ft2 including depreciation. The

cooler is to operate 5, 000 hr/year, and the value of heat utilized is estimated at $5x10 -7

per Btu. What is the estimated optimum cost of the heat exchanger if the cost for surface

is $9 per ft2?

a. $4, 014

b. $4,123

c. $5,545

d. $5,123

82. What is the most economical number of effects to use in the recovery of black liquor in a

paper plant if the following cost data are available? The annual fixed costs increase

essentially linearly with each effect (except for condensing, feeding, and other equipment

costs for multiple units which may be considered to balance each other). If a fixed

amount of evaporation is to be obtained and each units to have 1, 000 ft 2 of heating

surface with a service life of five years, the annual fixed costs Cf would be (using cost

data of $25, 000 for a single evaporator of 5, 000 ft2, employing the 0.6 factor, and

neglecting the interest).

Cf =( 1, 000)0.6 25, 000 N

.

dollars per year

5, 000

5

where N is the number of effects.

Because of the steam economy in multiple-effect operation, the direct costs for steam

will decrease and the total of all annual direct costs, CD, has been established for this type of

operation as

CD = 65, 000 N -0.95 dollars

a. 4 effects

b. 2 effects

c. 6 effects

d. 5 effects

83. A capitalized cost for a piece of equipment has been found to be $55, 000. This cost is

based on the original cost plus the present value of an indefinite number of renewals. An

annual interest rate of 12% was used in determining the capitalized cost. The salvage

value of the equipment at the end of the service life was estimated to be 10 years. Under

these conditions, what would be the original cost of the equipment?

a. $36, 861.47

b. $32, 251.47

c. $27, 291.47

d. $37, 291.47

84. A heat treating furnace is used to preheat small steel parts. The furnace uses fuel oil

consisting $0.04 per gallon, with a heating value of 142, 000Btu/gal. The furnace has a

firebrick lining, the outside temperature of which is 1210 F, this is to be covered with

insulation costing $300 per 1000 board feet. The air temperature is 110 F. Operations is

7200 hr/yr. Conductivity is 0.028 for insulation in Btu/hr-ft2-F. Calculate the most

economical thickness of insulation. Furnace life is 8 years. Assume negligible

temperature drop from insulation to air.

a. 5.52 in

b. 5.24 in

c. 5.48 in

d. 5.45 in

85. A batch inorganic chemical operations gives product C from two chemicals A and B

according to the following empirical relation:

C = 2.8 (AB AC 1.2 BC + 0.5C2 )0.5

where A, B and C are pounds of respective components. The reaction rate is sufficiently high to be

neglected, and the time to make any batch is essentially the charging and discharging time,

including heating up, which totals 1 hr. If A costs $0.10 per lb and B costs $0.05 per lb, what is the

ratio of B to A to give the minimum costs of raw materials per lb of product . what is the cost per lb

of C?

a. $4.08

b. $3.23

c. $4.23

d. $3.08

86. Based from the previous problem, what is the cost per lb of C?

a. $4.08

b. $3.23

c. $4.23

d. $3.08

87. Seven million pounds of water per year is to be obtained from 8 percent solids slurry to

be filtered on a leaf filter to produce a cake containing 40 percent solids. The area of the

filter is 200 ft2. Tests show a value of 2 x 104 for k in pound units. The cake is not

washed. The dumping and cleaning time is 3 hr and costs $39 each cycle. Filtration

costs are $14 per hr, and inventory charges maybe neglected. What is the cycle time for

minimum costs?

a. 0.014 hrs

b. 0.015 hrs

c. 1 hr

d. 0.25 hrs

88. Referring to the previous problem, calculate the cycle time for maximum production.

a. 3.04 hrs.

b. 2.04 hrs

c. 3.52 hrs

d. 1.02 hrs

For nos. 89- 91.

In processing 500 ton/day of ore assaying 50% mineral, 300 tons of concentrate containing 66.7 %

are obtained at a cost of sales ( all fixed operating cost are excluded) of $15 per ton concentrate.

An investment of $200, 000 of concentrate that will assay 71% mineral. If the plant operates 200

days/year, equipment must pay out in 5 years with interest at 15% and no salvage value and no

additional labor or repair costs need to be considered.

89. Based on the stated problem above, calculate the additional cost per ton of concentrate

for capital recovery on the new equipment.

90.

91.

92.

93.

94.

95.

96.

a. $74.6

b. $56.2

c. $15.2

d. $14.0

Determine the selling price in dollars per ton (100% mineral basis) required for which the

cost of the n new equipment is justified.

a. $ 123.12

b. $ 123.50

c. $ 263.25

d. $ 263.13

What is the % increase in recovery and rejection for the new process based on mineral

and gauged?

a. 42.567%

b. 22.224%

c. 52.677%

d. 12.235%

A ties on a plant railroad sliding are to be replaced. Untreated ties consisting $ 2.50

installed have a life of 7 years. If created ties have a life of 10 years, what is the

maximum installed cost that should be paid for treated ties if money is worth 8 percent?

a. $3.15

b. $3.10

c. $3.25

d. $3.20

Powdered coal having a heating value of 13, 500 Btu/ lb is to be compared with fuel oil

worth $2.00 per bbl (42 gal) having a heating value of 130,000 Btu/gal as a source of fuel

in the processing plant. If the efficiency of the conversion of the fuel is 64% for coal and

72 % for oil, with all other costs being equal, what is the maximum allowable selling price

for coal per ton?

a. $15.13 / ton

b. $11.13 / ton

c. $21.13 / ton

d. $25.13 / ton

A steam boiler is purchased on the basis of guaranteed performance. However, initial

tests indicate that the opening (income) cost will be P400 more per year than

guaranteed. If the expected life is 25 years and money is worth 10 %, what deduction

from the purchase price would compensate the buyer for the additional operating cost?

a. 3, 635.82 pesos

b. 3, 660.82 pesos

c. 3,560.82 pesos

d. 3, 630.82 pesos

If the sum of P12, 000 is deposited in an account earning interest at the rate of 9%

compounded quarterly, what will it become at the end of 8 years?

a. 14, 857.24

b. 34, 457.24

c. 14, 527.24

d. 24, 457.24

At a certain interest rate compounded quarterly, P1, 000 will amount to P4, 500 in 15

years. What is the amount at the end of 10 years?

a. 2, 125.17 pesos

b. 2, 725.17 pesos

c. 2, 625.17 pesos

d. 2, 845.17 pesos

97. A one bagger concrete mixer can be purchased with a down payment of P8, 000 and

equal installments of P600 each paid at the end of every month for the next 12 months. If

the money is worth 12% compounded monthly, determine the equivalent cash prize of

the mixer.

a. 4, 753.05 pesos

b. 34, 753.05 pesos

c. 24, 753.05 pesos

d. 14, 753.05 pesos

98. A certain company makes it the policy that for any new piece of equipment, the annual

depreciation cost should not exceed 10% of the original cost at any time with no salvage

or scrap value. Determine the length of service life necessary if the depreciation method

use is straight line formula.

a. 10 years

b. 12 years

c. 18 years

d. 8 years

99. Solve the previous problem with the sinking fund formula at 8%

a. 8 years

b. 10 years

c. 6 years

d. 12 years

100. Determine the ordinary simple interest on $10, 000 for 9 months and 10 days if the rate

of interest is 12%.

a. $433.33

b. $633.33

c. $333.33

d. $933.33

Answers:

1. The purchased cost of a shell-and-tube heat exchanger (floating head and carbon-steel tubes)

with 100 ft2 of heating surface was $3,000 in 1980. What will be the purchased cost of a similar

heat exchanger with 200 ft2 of heating surface in 1980 if purchased-cost-capacity exponent is 0.60

for surface area ranging from 100-400 ft2?

GIVEN:

A1 = 100 ft2

i100-400 = 0.60

P1980 = $3, 000

i400-1,000 = 0.81

2

A2 = 200 ft

REQUIRED:

$ of 200 ft2 in 1980

SOLUTION:

cost200 ft2

200 ft2

= $3,000

2

100 ft

0.6

2. Refer to problem no. 1. If the purchased-cost-capacity exponent for this type of exchanger is

0.81 for surface areas ranging from 400-2,000 ft2, what will be the purchased cost of a heat

exchanger with1, 000 ft2 of heating surface in 1985?

GIVEN:

A1 = 100 ft2

i100-400 = 0.60

P1980 = S3,000

i400-1,000 = 0.81

A2 = 200 ft2

REQUIRED:

$ of 1,000 ft2 in 1985

SOLUTION:

using table 3, page 163 (Cost indexes as annual average)

where: 1980 = 560, and 1985 = 790

400 ft2

cost = $3,000

2

100 ft

400

C1985 = $8,181.50

300

C1985 = $9,722.91

For 500 ft2

500

C1985 = $9,722.91

400

C1985 = $11,649.13

0.6

cost = $6,892.19

1,000 ft2

cost1985 = $6,892.19

2

400ft

0.81

790

560

3. If the purchased cost of a shell-and-tube heat exchanger (floating head and carbon-steel tubes)

with 100 ft2 of heating surface was $3,000 in 1980. Note that the purchase-cost-capacity exponent

is not constant over range surface area requested. What will be the purchased cost of a heat

exchanger with 700 ft2 of heating surface in 1985?

GIVEN:

A = 100 to 2,000 ft2

Present year = 1980

P1980 = $3,000

REQUIRED:

1985 purchase cost with 700 ft2

SOLUTION:

Using table 3, page 163 (Cost indexes as annual average)

Where: 1980 = 560, and 1985 = 790

2

For 200 ft

0.60

0.81

600

C1985 = $11,649.13

500

C1985 = $13,503.00

0.81

700

C1985 = $13,503.00

600

C1985 = $15,298.79

0.81

200

C1985 = $3,000

100

C1985 = $6,414.73

0.60

4. From the preceding question, what will be the purchased cost of the heat exchanger with 800 ft 2

of heating surface in 1985?

GIVEN:

A = 100 to 2,000 ft2

Present year = 1980

P1980 = $3,000

REQUIRED:

1985 purchase cost with 800 ft2

SOLUTION:

For 700 ft2

700

C1985 = $13,503.00

600

C1985 = $15,298.79

790

560

0.81

300

C1985 = $6,414.73

200

C1985 = $8,181.50

For 400 ft2

0.60

800

C1985 = $15,298.79

700

C1985 = $17,046.32

0.81

5. Refer to problem no. 3. What will be the purchased cost of the heat exchanger with 1500 ft 2 of

heating surface in 1985?

GIVEN:

A = 100 to 2,000 ft2

of the building cost will be for indoor construction, and the contractors fee will be 7% of the direct

plant cost. All other costs are close to the average values found for typical chemical plants. On the

basis of this information, estimate the total direct plant cost.

GIVEN:

Equipment Cost = $300,000

Contractors Fee = 7% of the direct plant cost

P1980 = $3,000

REQUIRED:

1985 purchase cost with 1500 ft2

SOLUTION:

For 800 ft2

800

C1985 = $15,298.79

700

C1985 = $17,046.32

0.81

REQUIRED:

Total direct plant cost

SOLUTION:

Purchased Equipment

Purchased Installation

$117,000

Instrumentation

$39,000

Piping

$93,000

Electrical

Building

Yard Improvements

Service Facilities

Land

$18,000

1,000

C1985 = $17,046.32

800

C1985 = $20,423.39

0.81

1,500

C1985 = $20,423.39

1,000

C1985 = $28,363.62

0.81

SOLUTION:

0.60

700,000

200,000

13% ($300,000)

31% ($300,000)

10% ($300,000)

=

29% ($300,000)

=

10% ($300,000)

=

55% ($300,000)

=

6% ($300,000)

$30,000

$87,000

$30,000

$165,000

=

6. The purchase and installation cost of some pieces of equipment are given as a function of

weight rather than capacity. An example of this is the installed cost of large tanks. The 1980 cost

for an installed aluminum tank weighing 100,000 lb was $390,000. For a size range from 200,000

to 1,000,000 ld, the installed cost-weight exponent for aluminum tanks is 0.93. If an aluminum tank

weighing 700,000 lb is required, what is the present capital investment needed?

GIVEN:

W1980 = 100,000 lb

i200, 000-1,000,000 = 0.93

C1980 = $390,000

REQUIRED:

C in $ for 700,000 lb

200,000

C = $390,000

1,000,000

39% ($300,000)

=

0.93

C = $1,900,000

Present Cost

using table 3, page 163 (Cost indexes as annual average)

where: 1980 = 560, and 1985 = 904

904

C1990 = $1,900,000

560

C1990 = $3,060,000

7. The purchased equipment cost for a plant which produces pentaerythritol (solid-fuel processing

plant) is $300,000. The plant is to be an addition to an existing formaldehyde plant. The major part

8. The purchased equipment cost for a plant which produces pentaerythritol (solid-fuel processing

plant) is $300,000. The plant is to be an addition to an existing formaldehyde plant. The major part

of the building cost will be for indoor construction, and the contractors fee will be 7% of the direct

plant cost. All other costs are close to the average values found for typical chemical plants. On the

basis of this information, estimate the fixed capital investment.

GIVEN:

Equipment Cost = $300,000

Contractors Fee = 7% of the direct plant cost

REQUIRED:

Fixed capital investment

SOLUTION:

Purchased Equipment

Purchased Installation

$117,000

Instrumentation

$39,000

Piping

$93,000

Electrical

Building

Yard Improvements

Service Facilities

Land

$18,000

Engineering and Supervision

39% ($300,000)

=

13% ($300,000)

31% ($300,000)

10% ($300,000)

=

29% ($300,000)

=

10% ($300,000)

=

55% ($300,000)

=

6% ($300,000)

$30,000

$87,000

$30,000

$165,000

=

32% ($300,000)

$96,000

Construction Expense

$102,000

34% ($300,000)

=

after producing only 500,000 kg of product

TPC = 0.35 + 0.20 + 0.084 = 0.6384

$198,000

Constructors Fee

Contingencies

$108,000

7% ($879,000)

=

36% ($879,000)

$61,530

=

% change = 36.16%

$169,530

9. Refer to the previous problem and on the basis of this information, what is the total capital

investment?

GIVEN:

Equipment Cost = $300,000

Contractors Fee = 7% of the direct plant cost

Fixed capital investment = $1, 246, 530

REQUIRED:

Total capital investment

SOLUTION:

Fixed Capital Investment

$1, 246, 530

Working Capital

74% ($300,000)

=

$222,000

10. The total capital investment for a chemical plant is $1,500,000 and the plant process 3M kg of

product annually. The selling price of the product is $0.82/kg. Working capital amounts to 15% of

the total capital investment. The investment is from company funds, and no interest is charged.

Raw-material costs for the product are $0.09/kg, labor $0.08/kg, utilities $0.05/kg, and packaging

$0.008/kg. Distribution costs are 5% of the total product cost. Determine the percent change in

total cost.

GIVEN:

Total Capital Investment

$1,500,000

Product

3,000,000 kg annually

Selling Price

$0.82/kg

Working Capital

15% of the total capital

Raw Materials Cost

$0.09/kg

Labor

$0.08/kg

Utilities

$0.05/kg

Packaging

$0.008/kg

Distribution Cost

5% of total capital cost

REQUIRED:

% change in total cost

SOLUTION:

TPC = FC + WC +VO

TPC = 0.35 + 0.040 + 0.25

TPC = 1 or 100%

11. It is desired to have a $ 9000 available from 12 years from now. If $ 5000 is available for

investment at the present time, what is discrete annual rate of compound interest on the

investment would be necessary to give the desired amount?

GIVEN:

S = $ 9000

P = $ 5000

n = 12

REQUIRED: Interest, i

SOLUTION:

S = P (1 + i )n

$9000 = $5000(1 + i) 12

i = 0.05 or 5.02 %

12. An original loan of $2000 was made at 6 percent simple interest per year for 4 years. At the

end of this time, no interest had been paid and the loan was extended for 6 more years at a new,

effective, compound-interest rate of 8 percent per year. What is the total amount owned at the end

of ten years if no intermediate payments are made?

GIVEN: P = $2000

i = 6%

n = 4 years

REQUIRED: SC

SOLUTION:

SS = P (1 + in)

= 2000 [1 + 0.06(4)]

SS = $2480

Extended for 6 years

SC = $2480 (1 + 0.08)6

SC = $ 3,935.45

13. The original cost for a distillation tower is $24,000 and the useful life of the tower is estimated

to be 8 years. The sinking fund method for determining the arte of depreciation is used, and the

effective annual interest for the depreciation fund is 6 percent. If the scrap value of the distillation

tower is $ 4000, determine the asset value at the end of 5 years.

GIVEN: n = 8 years

V = $ 24,000

VS = $4000

REQUIRED: R

1.5

x 500,000

=

25 1,000,000

x = 8.84%

SOLUTION:

R (V VS )

i

(1 i)n 1

R (24000 4000)

14. An annuity is due to being used to accumulate money. Interest is compounded at an effective

annual rate of 8 %, and $1000 is deposited at the beginning of each year. What will be the total

amount of annuity due be after 5 years?

GIVEN:

R = $1000

N = 5 yrs.

I=8%

REQUIRED: S5

SOLUTION:

If no interest:

S5 = R [ ( 1+ i) n 1]/i

S5= $5000

But with interest:

S5 = 1000[(1 + 0.08) 5-1]/0.08

S5 = $ 5866.6009

S = $5866.6009/5 = $ 1173.32

15. For the total year payments of $5000 for ten years, what will be the compound amount

accumulated at the end of ten years if the payment is at the end of the year? The effective (annual)

interest is 20% and payments are uniform.

GIVEN:

R = $5000

20% annual interest

REQUIRED:

S at the end of the year

SOLUTION:

S = R [(1+ i) n 1]/i

S = $5000[(1 +0.2) 10-1]/0.2

S = $ 129793.41

16. Referring to the previous problem, estimate the compound amount accumulated at the end of

ten years, if the payment is made weekly?

GIVEN:

R = $5000

20% annual interest

REQUIRED:

S at the end of the year

SOLUTION:

For weekly i 0.2

0.06

(1 0.6)5 1

R = $ 3,547.928

Per year:

Ieff = [1 + 0.2/52) -1 = 0.2209

Solving for S,

S = R[1+ ieff) 1]/ieff

S = $ 143951.4873

17. A multiple effect evaporator is to be used for evaporating 400,000 lb of water per day from a

salt solution. The total initial cost for the 1st effect is $18,000 and each additional effect costs

$15,000. The life period is estimated to be 10 years, and the scrap value at the end of the life

period may be assumed to be zero. The straight-line depreciation method is used. Fixed charges

minus depreciation are 15% yearly based on the first cost of the equipment. Steam cost $1.50 per

1000 lb. Annual maintenance charges are 5% of the initial equipment cost. All other cost is

independent of the number of effects. The unit will operate 300 days per year. If the lb of water

evaporated per pound of steam equals 0.85 x numbers of effects, determine the optimum number

of effects for minimum annual cost.

GIVEN:

Initial cost = $18000

Lb of water = 400000 lb

Cost of additional effect = $15000

Life period = 10

Salvage value = 0

Fixed charges = 15% of first cost

Steam cost = $1.50/1000 lb

Maintenance charges = 5% of first cost

Operation = 300 days/year

Lb of steam/lb water = 0.85 x no. of effects

REQUIRED:

Optimum number of effects for minimum annual cost

SOLUTION:

Let x = additional no. of effects

Cost of equipment = 18000 + 15000x

FC = 0.15 (18000 +15000x)

= 2700 + 2250 x

Annual maintenance = 0.05(18000+15000x)

= 900 + 750x

Depreciation/yr = (18000+15000x)/10

d = 1800 + 1500x

lb of steam = 400000lbH2O/day (300 days/yr)

0.85(x+1)

= 1.41176 x 108

(x+1)

1.41176x10 8

1000

x 1

= 70,588.23 / (x+1)

Total Cost per year = CT = FC + Steam cost + depreciation + maintenance cost

CT = 5400 + 4500x + 70588/(x+1)2

A = DoL =

dC T

70588

4500

dx

( x 1) 2

Uo

0 = 4500x2 + 9000x 66088

Using quadratic equation:

x=

9000

ho

10.75 2I t (1000)

12

1

x w Do

kDln

Do do

2

10.75 2I t (10.75)

Dln

10.75 I t

2

1

Uo

1 I t (10.75 2I t )

2

0.03(10.75 I t )(12)

Dln

2(4500)

x = 2.96

Use total effect = 3

18. Determine the optimum economic thickness of insulation that should be used under the

following conditions: Standard steam is being passed continuously through a steel pipe with an

outside diameter of 10.75 in. The temperature of the steam is 400F, and the steam Cost

is valued

at

of steam=

$1.80 per 1000 lb. The pipe is to be insulated with material that has a thermal conductivity of 0.03

dTAC

Btu/h-ft2-F/ft. The cost of installed insulation per foot of pipe length is $4.5xI t, where It is the

900 I t 458 .8(10 .75 2It )

dI t

thickness of the insulation in inches. Annual fixed charges including maintenance amount to 20%

of the initial installed cost. The total length of the pipe is 1000 ft, and the average temperature of

the surrounding may be taken as 70F. Heat transfer resistance due to the steam film, scale and

pipe wall are negligible. The air film coefficient at the outside of the insulation may be assumed

1 I t (10.75 2I t )

0.03(10.75 I t )(12)

2

TAC = 900 I t 2.31 ( 10 .75 I t )(10 .75 2I t )

GIVEN:

Steam

400F

do = 10.75 in

Do (with insulation) = 10.75 + 2 It

Cost of steam = $1.80/1000lb

Thermal conductivity = 0.03 Btu/h-ft2-F/ft

Cost of insulation/ft = $4.5 It

Annual fixed charges + maintenance = 20% of Initial cost

Length = 1000 ft

T surrounding = 70F

h = 2 btu/h-ft2F

REQUIRED:

0 = 900 I t 2.31 ( 10 .75 I t )(10 .75 2I t )

(10 .75 I t )(2I t ) 2 0.935

It = 1 TAC = $3228

= 1.5 TAC = $3054

It = 1.4 TAC = $3057

19. A proposed chemical plant will require a fixed capital investment of $10 million. It is estimated

that the working capital will amount to 25% of the total investment and annual depreciation costs

are estimated to be 10 percent of the fixed capital investment. If the annual profit will be $3 million,

determine the standard percent return on the total investment

GIVEN:

SOLUTION:

FCI = $10 M

Working capital = 25% TCI

Annual depreciation costs = 10% FCI

Annual profit = $3 M

FC = 0.20 (4500 It)

FC = 500 It

cost of steam = m = UAoT

T = 400 70 =330F

= 826 btu/lb

REQUIRED:

% return on investment (ROR)

SOLUTION:

ROR =

annualprofit

TCI

Let x = TCI

x = 10 M + 0.25x

x = TCI = $13.33M

= x 0.10TCI

10 =

0.85TCI

(x 0.10TCI) 0.8TCI

x = 0.105 TCI

%rate of return = annualprofit x100

TCI

ROR =

$3M

x100

$13.33M

ROR = 22.5%

20. If a plant will require a fixed capital investment of $10 million and the working capital will

amount to 25% of the total investment and annual depreciation costs are estimated to be 10

percent of the fixed capital investment. If the annual profit will be $3 million, what is the minimum

payout period (POP)?

GIVEN:

FCI = $10 M

Working capital = 25% TCI

Annual depreciation costs = 10% FCI

Annual profit = $3 M

REQUIRED:

minimum payout period

SOLUTION:

POP =

depreciableFCI

profit dep' n

yr

yr

10M

$3M

0.1($10M)

yr

21. An annual investigation of a proposed investment has been made. The following result has

been presented to management. The minimum payout period based on capital recovery using a

minimum annual return of 10 percent as a fictitious expense is 10 years; annual depreciation costs

amount top 8 percent of the total investment. Using this information, determine the standard rate of

return on the investment.

GIVEN

Payout period = 10 years

Minimum annual return = 0.10 of fictitious expense

Annual depreciation cost = 8% TCI

REQUIRED

Standard rate of return

SOLUTION

Payout period =

FCI

averageprofit avedep'n

yr

yr

ROR

= 10.50%

22. The information given in the previous problem, applies to conditions before income taxes. If

34% percent of all profits must be paid out for income taxes, determine the standard rate of return

after taxes using the figures given in the previous problem.

GIVEN:

Payout period = 10 years

Minimum annual return = 0.10 of fictitious expense

Annual depreciation cost = 8% TCI

34% of all profits must be paid out for income taxes

REQUIRED

Standard rate of return after taxes

SOLUTION:

Profit = 0.105TCI (before taxes)

Profit = 0.105TCI 0.34(0.105TCI)

(after taxes)

Profit = 0.0693TCI

ROR = annualprofit x100

TCI

= 0.0693TCI x100

TCI

ROR

= 6.93%

23. A capitalized cost for a piece of equipment has been found to be $55,000. This cost is based

on the original cost plus the present value of an indefinite number of renewals. An annual interest

rate of 12% was used in determining the capitalized cost. The salvage value of the equipment at

the end of the service life was estimated to be 10 years. Under these conditions, what would be the

original cost of the equipment?

GIVEN:

k = $55,000

i = 12%

Vs = 0

n = 10 yrs.

REQUIRED: Cv

SOLUTION

k = C R (1 i) V

s

n

n

(1 i) 1

Vs = 0

55 000 = C R (1 0.12)

(1 0.12)

CR = $37 291.47

10

10 1

k= C

v

CR

(1 i) n 1

Current Assets

Current Liabilities

Cash

$ 20,000

Accounts Receivable

37291 .47

Cv = 55 000(1 0.12 )10 1

Inventories

Accounts Payable

6,000

MC Company

$ 2,000

15,000

MD Company

8,000

Cv =$37 291.47

Government Bonds

For problems 24- 26.On Aug. 1, a concern had 10,000 lb of raw material on hand, which was

purchased at a cost of $0.030 per pound. In order to build up the reserve, 8000 lb of additional raw

material was purchased on Aug. 15 at a cost of $0.028 per pound. If none of the raw material was

used until after the last purchase.

24. Determine the total cost of 12,000 lb of the raw material on an inventory or cost-of-sales

account for the month of August by current average method.

SOLUTION:

Ave = $ (0.030 + 0.028 + 0.031) / 3

3,000

Total

Mortgage Payable

$ 44,000

5,000

Total

$ 15,000

Total

$ 50,000

Total

$ 2,000

Total Equities

$ 67,000

Stockholders Equity

Fixed Assets

Machinery & Equipment

18,000

5,000

Total

Total Assets

$ 23,000

$ 67,000

50,000

Surplus

2,000

Ave = $ 0.0297/ lb

Total Assets: $ 67, 000

25. Determine the total cost of 12,000 lb of the raw material on an inventory or cost-of-sales

account for the month of August by FiFo method.

SOLUTION:

10,000 lb = $ 0.030

28. Determine the total current assets of the AMD Food Corporation.

ANSWER: From the balance sheet;

Total Current Asset = $ 44,000

26. Determine the total cost of 12,000 lb of the raw material on an inventory or cost-of-sales

account for the month of August by lifo method.

ANSWER:

recent price = $ 0.031/lb

For question nos. 27 31.

The following are the data gathered from the AMD Food Corporation:

Cash

$20,000

Accounts payable:

B Company

C Company

2,000

8,000

Accounts receivable

Inventories

Mortgage payable

Common stock sold

Machinery and equipment (at present value)

Furniture and fixtures (at present value)

Government bonds

Surplus

6,000

15,000

5,000

50,000

18,000

5,000

3,000

2,000

27. From the data given above, determine the total asset of the AMD Food Corporation.

ANSWER:

BALANCE SHEET

ASSETS

EQUITIES

29. What is the total amount of the Current liabilities of the AMD Corporation?

ANSWER: From the balance sheet;

Total Current Liabilities = $ 15,000

30. What is the total amount of the Fixed Assets of the AMD Food Corporation?

ANSWER: From the balance sheet;

Total Fixed Assets = $ 23,000

During the month of October, the following information was obtained in the AC antifreeze retailing

company:

Salaries

Delivery expenses

Rent

Sales

Antifreeze available for sale during October (at cost)

Antifreeze inventory on Oct. 31 (at cost)

Other expenses

Earned surplus before income taxes as of Sept.30

$ 3,000

700

400

15,100

20,000

11,000

1,200

800

31. Prepare an income statement for the month of October to determine the net income is for the

month of October.

ANSWER:

AC Antifreeze Retailing Company

Income Statement

As of October

Income

Sales

Current Assets

Accounts Receivable

Cash in Bank

15,100

Antifreeze available for sale

Earned Surplus before income

20,200

1,700

3,100

800

Total Gross Income

Deductions

Antifreeze inventory on Oct.31

Salaries

3,000

Delivery

Rent

400

Other Expenses

1,200

Government Bonds

Inventory

Prepaid Rent

36,100

11,600

3,000

1,600

300

700

Total

9,700

Net Income

19,200

Long-term Debts

Current Liabilities

Departments due within 1 year

1,600

Accounts Payable

Social Security Taxes payable

2,300

240

1,000

32. From the data above, determine also the total gross income of the AC Antifreeze Company.

ANSWER:

From the income statement;

Gross Income = $36,100

Total

5,140

Long-term debts

Debts due within 1 year

Accounts payable

Machinery and equipment (at cost)

Cash in bank

Prepaid rent

Government bonds

Social security taxes payable

Reserve for depreciation

Reserve for expansion

Inventory

Accounts receivable

$ 1,600

1,000

2,300

10,000

3,100

300

3,000

240

600

1,200

1,600

1,700

35. Determine the current liabilities of MADSteel Company

ANSWER: Current Liabilities= $3, 540

SOLUTION:

Current liabilities

= $9,700 $1, 600

$3, 540

Quick Ratio = 2.29

33. Determine the cash asset for the MADSteel Company at the given date.

SOLUTION:

Current ratio =

current assets

Current liabilities

Cash Assets

Cash in Bank

Government Bonds

$ 3,100

3,000

Total

6,100

= $9, 700

$3, 540

38. A reactor of special design is the major item of equipment in a small chemical plant. The initial

cost of a completely installed reactor is $60,000, and the salvage value at the end of the useful life

is estimated to be $10,000. Excluding depreciation costs for the reactor, the total annual expenses

for the plant are $100,000. How many years of useful life should be estimated for the reactor if 12

% of the total annual expenses for the plant are due to the cost for the reactor depreciation? The

straight-line method for determining depreciation should be used.

GIVEN:

Vo = $60,000

Vs = $10,000

Total expenses annually exc. Depreciation = $ 100,000

i = 0.12

REQUIRED: n using SLM

SOLUTION:

d=

Vo Vs

n

x = 100,000 + 0.12x

x = $ 13,636.36 = d

13,636.36 =

60,000 10,000

n

n = 3.67

n = 4 years

39. The initial installed cost for a new piece of equipment is $10,000, and its scrap value at the end

of its useful life is estimated to be $2,000. The useful life is estimated to be 10 years. After the

equipment has been in use for 4 years, it is sold for $7,000. The company which originally owned

the equipment employs the straight-line method for determining depreciation costs. If the company

had used an alternative method for determining depreciation cost, the asset (or book) value for the

piece of equipment at the end of 4 years would have been $5240. The total income-tax rate for the

company is 34% of all gross earnings. Capital-gains taxes amount to 34% of the gain. How much

net saving after taxes would the company have achieved by using the alternative (in this case,

reducing-balance) depreciation method instead of the straight-line depreciation method? GIVEN:

Vo = $10,000

Vs = $2,000

V4 DBM = $5,240

n = 10 years

V4 SLM = $7,000

Tax = 0.34

REQUIRED: Net saving after taxes

SOLUTION:

SLM:

$7,000 7,000 (0.34) = $4,620

DDB:

$5,240 5,240 (0.34) = $3,458.40

Net saving after taxes = $4,620 - $3,458.40 = $1161.60

40. A piece of equipment is originally costing $40,000 was put into use 12 years ago. At the time

the equipment was put into use, the service life was estimated to be 20 years and the salvage and

scrap value at the end of the service life were assumed to be zero. On this basis, the straight-line

depreciation fund was set up. The equipment can now be sold for $10,000, and a more advanced

model can be installed for $55,000. Assuming the depreciation fund is available for use, how much

new capital must be supplied to make the purchase?

GIVEN:

Vo = $40,000

Vs = 0

a = 12

n = 20

REQUIRED: New Capital needed

SOLUTION:

Vo Vs

n

40,000 0

d=

20

$2,000

d=

yr

d=

Va = Vo ad

Va = 40,000 - 8 ( 2000 )

Va = $24,000

New Capital = 55,000 (24,000 + 10,000)

New Capital = $21,000

41. The original investment for an asset was $10,000, and the asset was assumed to have a

service life of 12 years with $2,000 salvage value at the end of the service life. After the asset has

been in use for 5 years, the remaining service life and the final salvage value are reestimated at 10

years and $ 1,000, respectively. Under these conditions, what is the depreciation cost during the

sixth year of the total life is straight-line depreciation is used?

GIVEN:

Vo = $10,000

Vs = $2,000

a=5

n = 12

REQUIRED: d during the sixth day

SOLUTION:

Vo Vs

n

10,000 2,000

d=

12

$666.67

d=

yr

d=

Va = Vo ad

6666.65 1,000

da =

10

da = $566.65/yr

Vo = $40,000

Vs = 0

n = 10

REQUIRED: da & % paid off

SOLUTION:

SYDM

A piece of equipment having a negligible salvage and scrap value is estimated to have a service

life of 10 years. The original cost of the equipment was $40,000. Determine the following:

42. Based on the above data, determine the depreciation charge for the fifth year if doubledeclining balance depreciation is used.

GIVEN:

Vo = $40,000

Vs = 0

n = 10

REQUIRED: da & % paid off

Solution:

da = 40,000 ( 1-2/10)5-1 2/10

V2 = 35,636.36 - 4,363.64 = $ 31,272.72

V3 = 31,272.72 - 4,363.64 = $ 26,909.08

V4 = 26,909.08 - 4,363.64 = $ 22,545.94

V5 = 22,545.94 - 4,363.64 = $ 18,181.8

% paid off =

18,181.80

= 45.45%

40,000

% = 45.45

da = $ 3,276.80

43. The depreciation charge for the fifth year if sum-of-the-years-digits depreciation is used.

GIVEN:

Vo = $40,000

Vs = 0

n = 10

REQUIRED: da & % paid off

SOLUTION:

SYDM

da = 2

10 5 1

1010 1

( 40,000)

da = $ 4,363.64

44. The percent of the original investment paid off in the first half of the service life using the

double-declining balance method.

GIVEN:

Vo = $40,000

Vs = 0

n = 10

REQUIRED: da & % paid off

SOLUTION:

5

V 5 = 40,000 1 2

10

% paid off =

= $13,107.20

13,107.2

= 32.768%

40,000

% = 32.8

45. The percent of the original investment paid off in the first half of the service life using the sumof-the-years-digits method.

GIVEN:

46. The original cost of the property is $30,000, and it is depreciated by a 6 percent sinking-fund

method. What is the annual depreciation charge if the book value of the property after 10 years is

the same as if it had depreciated at $2,500/year by the straight-line method?

GIVEN:

Vo = $30,000

i = 0.06

n = 10 years

REQUIRED:

da = $2,500/yr

da using SFM if Va SLM = Va SFM

SOLUTION:

Using SLM:

Va = 30,000 10 (2,500)

Va = $ 5,000

Using SFM:

R = $ 1,896.70 / 10 yr

da = $ 189.67/yr

47. A concern has a total income of $1 million/year, and all expenses except depreciation amount

to $600,000/year. At the start of the first year of the concerns operation, a composite account of all

depreciable items show a value of $850,000, and the overall service life is estimated to be 20

years. The total salvage value at the end of the service life is estimated to be $50,000. Thirty

percent of all profits before taxed must be paid out as income taxes. What would be the reduction

in income-tax charges for the first year of operation if the sum-of-the-years-digits methods were

used for depreciation accounting instead of the straight-line method?

GIVEN:

Total income = $ 1 million/yr

Annual expenses exc depn = $600,000

For the 1st yr of operation:

y = $ 850,000

n = 20 yr

Vs = $ 50,000

Income tax rate = 0.45

REQUIRED:

Reduction in income taxes if SYDM is used instead SLM

SOLUTION:

Using SYDM:

da = 2 ( 850,000 50,000 ) = $ 76,190.48

Gross Earnings = Total income total expense

GE = $ 1,000,000 ( $600,000 + 76,190.48 ) = $ 323,809.52

Net Profit = $ 323,809.52 (1 - 0.45) = $ 178,095.24

Income tax = 0.45 (323,809.52) = $ 145,714.28

Using SLM:

Vo Vs

d=

n

850,000 50,000

d=

20

$40,000

d=

yr

percent sinking-fund method were used to determine depreciation costs instead of straight-line

method?

GIVEN:

Vo = $50,000,000

Vs = 0

n = 10

REQUIRED: Annual profits increase

SOLUTION:

Using SFM:

Va = 50,000 - (50,000-0)

0.05 1

0.05

!0

Va = $28034.35

Using SLM

d=

Vo Vs

n

d = $ 25,000

inc = $28034.3 - $25,000

inc = $ 3.034.35

Basis: 1 yr

GE = $ 1,000,000 (600,000 + 40,000) = $ 360,000

Net Profit = $ 360,000 (1 - 0.45) = $ 198,000

Income Tax = 0.45 ($ 360,000) = $ 162,000

Reduction in net profit = $198,000 - $178,095.24 = $19,904.76

Reduction in income tax = $162,000 - $ 145.714.28 = $16,285.72

Reduction in income tax = $16,285.72

48. The total value of anew plant is $2 million. A certificate of necessity has been obtained

permitting a write-off of 60 percent of the initial value ay 5 years. The balance of the plant requires

a write-off period of 15 years. Using the straight-line method and assuming negligible salvage and

scrap value, determine the total depreciation cost during the first year.

GIVEN:

Vo = $2,000,000

Vs = 0

n = 15

a=5

Vs = negligible

REQUIRED: d after 1 year

SOLUTION:

Vo new = 2,000,000 2,000,000 ( 0.6) = $ 800,000

Vo Vs

n

80,000 0

d=

15

51. In order to make it worthwhile to purchase a new piece of equipment, the annual depreciation

costs for the equipment cannot exceed $3,000 at any time. The original cost of the equipment is

$30,000, and it has a zero salvage and scrap value. Determine the length of service life necessary

if the equipment is depreciated by the sum=of-the-years-digits method by the straight-line method.

GIVEN:

da = $ 3,000

Vo = $30,000

Vs = 0

REQUIRED: n

SOLUTION:

Using SYDM:

a=1

da = 2 ( n-1+1)/ n (n+1) x ( Vo Vs )

3000n2 + 3000 n = 60000n

n = 19 years

52. Referring to the previous number, determine the length of service life necessary if the

equipment is depreciated by the straight-line method.

GIVEN:

da = $ 3,000

Vo = $30,000

Vs = 0

REQUIRED: n

SOLUTION:

Using SLM:

d=

50. A profit-producing property has an initial value of $50,000, a service life of 10 years, and zero

salvage and scraps value. By how much would annual profits before taxes be increased if a 5

a=1

Vo Vs

d=

n

3000 = 30000n

n= 10 years

A materials-testing machine was purchased for $20,000 and was to be used for 5 years with an

expected residual salvage value of $5,000. Graph the annual depreciation charges and year-end

book values obtained by using:

53. By using Straight-line depreciation

GIVEN:

Vo = $20,000

Vs = $5,000

Vo = $20,000

Vs = $5,000

n=5

REQUIRED: da & Va

SOLUTION:

SLM

Vo Vs

n

20,000 5,000

d=

= $ 3,000

5

d=

Va1 = Vo ad = $17,000

Va2 = $14,000

Va3 = $11,000

Va4 = $ 8,000

Va5 = $ 5,000

54. By using Sum-of-digits depreciation

GIVEN:

Vo = $20,000

Vs = $5,000

n=5

REQUIRED: da & Va

SOLUTION:

d=

n

(Vo-Vs)

nt

nt = 15

d1 =

5

15 (20,000-5,000) = $ 5.000

d2 = $ 4,000

d3 = $ 3,000

d4 = $ 2,000

d5 = $ 1,000

Va1 = Vo d = $ 15,000

Va2 = $ 11,000

Va3 = $ 8,000

Va4 = $ 6,000

Va5 = $ 5,000

55. By using Double-declining balance depreciation

GIVEN:

n=5

REQUIRED: da & Va

SOLUTION:

DDBM

Vs = 2 5,000 = 0.5

20,000

Vo

f = 2

Va 1 = Vo 1 f

a

= 20,000

1 0.5

1

= $ 10,000

Va2 = $ 5,000

Va3 = $ 2,500

Va4 = $ 1,250

Va5 = $ 625

56. An asset with an original cost of $10,000 and no salvage value has a depreciation charge of

$2381 during its second year of service when depreciated by the sum-of-digits method. What is its

expected useful life?

GIVEN:

Vo = 120,000

Vs = 0

a=2

da = $2381/yr

REQUIRED: n

SOLUTION:

n = 2(n-a+1)/(n (n+1) x ( Vo-Vs)

2381n2 + 2381n = 2n 2 (10,000)

2381 n2 - 17619n + 20,000 = 0

By quadratic formula:

n = 5.9998

n = 6 years

57. An electronic balance costs P90, 000 and has an estimated salvage value of P8, 000 at the

end of its 10 years lifetime. What would be the book value after 3 years, using straight-line method

in solving for the depreciation?

GIVEN:

Co = P90, 000

CL = P8, 000

L = 10

n=3

REQUIRED: d using SLM

SOLUTION:

CO C L

L

90,000 8,000

d=

10

d=

D3

= P 8,200

C3 = CO - D 3

= 90,000 - 24,000

C 3 = P 65,200

A broadcasting corporation purchased equipment for P53, 000 and paid P1, 5000 for freight and

delivery charges top the job sites. The equipment has a normal life of 10 year with a trade-in value

of P5, 000 against the purchase of anew equipment at the end of the life.

58. referring to the problem above, determine the annual depreciation by straight-line method.

GIVEN:

Co = P53, 000 + 1,500 = 54,500

CL = P5, 000

L = 10

REQUIRED: da using SLM

SOLUTION:

CO C L

L

54,500 5,000

d=

10

SOLUTION:

d=

CO CL

F

, 12% , 16

A

d=

CO CL

F

, 6.5% , 10

A

P49,500

= 54,500 5,000 =

F

A,6.5% ,10

13.3846

d= P 3,668

A firm brought equipment for P56, 000. Other expenses including installation amounted to P4, 000.

The equipment is expected to have a life of 16 years with a salvage value of 10% of the original

cost.

60. Determine the book value at the end of 12 years by SLM:

GIVEN:

Co = P56,000 + 4,000 = P60,000

CL = 0.1 Co

L = 10

i = 0.12

REQUIRED: C12 using SLM

SOLUTION:

d=

CO C

L

C12 = Co - d12 = 60,000 40,500

C12= P19, 500

61. Determine the book value at the end of 12 years by SFM:

GIVEN:

Co = P56, 000 + 4,000 = P60, 000 CL = 0.1 Co

L = 10

i = 0.12

REQUIRED: C12 using SFM

P54,000

= P 1,263

42.7533

D 12 = d F 12% , 16

A,

1263 (24.1331)

d=

d = P4, 950

59. From the preceding number, determine annual depreciation by sinking fund method. Assuming

interest 6 % compounded annually.

GIVEN:

Co = P53,000 + 1,500 = 54,500

CL = P5, 000

L = 10

REQUIRED: da using SFM

SOLUTION:

60,000 6,000

F

A,6.5% ,10

C12= P29, 520

For numbers 62 64. A certain type of machine losses 10% of its value each year. The machine

cost P2, 000 originally. Make cut a schedule showing the following:

62. By yearly depreciation

GIVEN:

Co = P2, 000

depn = 10%

REQUIRED: C5

SOLUTION:

Year

Book value at

value

the beginning

1

Depn (10%)

Total depn

Book

at the end

P 2,000

P 200

P 200

P 1,800

2

1,800

180

380

1,620

162

542

1,458

145.8

687.8

1,620

3

1,458

4

1,312

5

1,312.20

GIVEN:

Co = P2, 000

ANSWER: P819.12

131.22

819.12

1,180.98

depn=10%REQUIRED: C5

64. Estimate the book value at the end year for 5 years.

Answer from the above table: P1, 180.98

65. Determine the rate of depreciation, the total depreciation up to the end of 8th year and book

value at the end of 8 years for an asset that costs P15,000 new and has an estimated scrap value

of P2,000 at the end of 10 years by DBM.

GIVEN:

Co = P15, 000

CL = P2, 000

REQUIRED:

d8 & V8

SOLUTION:

k=1-

CL =

C

O

10

2,000

15 ,000 = 0.1825 or 18.25%

C9 = Co (1 k) 8 = P 2,992

D8 = Co - C8 = 15,000 2,992

D8 = P 12,008

66. Determine the rate of depreciation, the total depreciation up to the end of 8th year and book

value at the end of 8 years for an asset that costs P15, 000 new and has an estimated scrap value

of P2, 000 at the end of 10 years by DDBM.

GIVEN:

Co = P15, 000

CL = P2, 000

REQUIRED:

d8 & V8

SOLUTION:

dR =

2

L

C8 = co

2

10

= 0.2 or 20 %

8

2

2

D9 = Co - C8 = 15,000 2,517

D9 = P 12,483

67. Mr. Dim bought a calciner for P220, 000 and used it for 10 years, the life span of the

equipment. What is the book value of the calciner after 5 years of use? Assume a scrap value of

P20, 000 for SLM;

GIVEN:

Co = P220, 000

L = 10

n=5

REQUIRED: D5 & C5

SOLUTION:

SLM

D5

n Co CL

5220,000 20,000

= P100, 000

10

C5 = P 120,000

68. Refer to the previous problem. What is the book value of the calciner after 5 years of use?

Assume a scrap value of P22, 000 for textbook for DBM.

GIVEN:

Co = P220, 000

L = 10

n=5

REQUIRED: D5 &

SOLUTION:

C5

CL L

Cs= Co

= (220,000( 22,000/220,000)^(5/10)= P 69,570

Co

Cs = P 69, 570.00

69. Refer to the previous problem. What is the book value of the calciner after 5 years of use?

Assume a scrap value of P20, 000 for textbook for DDBM.

GIVEN:

Co = P220, 000

L = 10

n=5

REQUIRED: D5 & C5

SOLUTION:

5

C 5 = Co 1 2

L

P220,000 1 10

Cs = P 72, 090

70. A structure costs P12, 000 new. It is estimated to have a life of 5 years with a salvage value at

the end of life of P1, 000. Determine the book value at the end of three years.

GIVEN:

Co= P12, 000

CL =P1, 000

L=5

REQUIRED: Va

SOLUTION:

Co - Cl = 12,000 - 1,000 = P 11,000

Year

1

2

3

4

5

5

4

3

2

1

4/15 (11,000) = 2,933

15 (11,000) = 2,200

2/15 (11,000) = 1,467

1/15 (11,000) = 733

Book value

P 8,333

5,400

3,200

1,733

1,000

71. Operator A produces 120 spindle/hr on a lathe. His hourly rate is $1.80. Operator B, using an

identical lathe, is able to produce 150 identically units/hr. The overhead charge for a lathe is fixed

at $2.50/hr. Determine operator Bs hourly rate so that his cost per piece is identical to As.

SOLUTION:

Cost per unit for operator A = 1.80 + 2.50 = $0.0358

120

Let x = hourly rate of operator B. Then;

x + 2.50 = $0.0358

150

x = $2.88

72. In a type 1 warehouse, initial cost will be $24, 000.This warehouse has adequate capacity for

the near future, but 12 years from now an addition will be required that costs $15, 000. A type 2

warehouse costs $34, 000. This type has the same capacity as the type 1 warehouse with its

addition. What will be the present cost of the type 1 warehouse? Which of these should be built,

assuming that depreciation is negligible and that the interest rate is 7%?

GIVEN:

Present cost = $15, 000

REQUIRED:

SOLUTION:

n = 12

present cost of warehouse 1

4

i = 0.051

P = S/ (1+i) n

= 15, 000 x 0.444 = $6660

Six equal payments of $3, 000 are required; their worth at the beginning of the 16th year is

P = R [ ( 1+ i )n 1] / i (1 + i ) n

= 3000 [ (1+0.051)6 1] / 0.051 ( 1+0.051)6

P = $15, 210

the present cost of type 1 is seen to be 24, 000 + 6660 = $30, 660. Since this is smaller than the

type 2 building, it is more economical to build

73. Determine the equal (year-end) payments that will be available for the next four years if we

invest $4, 000 at 6%.

SOLUTION:

R = $4, 000 0.06 (1 + 0.06) 4

= $4, 000 (0.28859)

(1 + 0.06) 4 - 1

R = $1154.36

74. A new snow removal machine costs $50, 000. The new machine will operate at a reputed

savings of $400 per day over the present equipment in terms of time and efficiency. If interest is at

5% and the machines life is assumed to be 10 years with zero salvage, how many days per year

must the machine be used to make the investment economical?

SOLUTION:

Assume straight-line depreciation and no salvage value.

Annual depreciation = 50, 000 0 = $5, 000

10

Average annual unearned interest = [50, 000 x 0.05 + 50, 000 (0.05)] = $1375

10

Annual cost = $6375

77. The engineer has 15 years to accumulate this fund. His quarterly deposits are determined by u

sing the sinking factor. There are 15 x 4 or 60 interest payments to be made at a quarterly interest

rate of 0.0125

SOLUTION:

R = Si/[(1+i)n 1 ]

Using n = 60

R = $15, 210 ( 1/88.5745)

R = $172.00 where 88.5745 represents the amount of annuity.

78. A low carbon steel machine part, costing $350 installed, lasts 6 years when operating in a

corrosive atmosphere. An identically shaped part, but treated for corrosion resistance, would cost

$650 installed. How long would the corrosion resistance part have to last to be at least as good

investment as the untreated part? Assume money is worth 7%.

SOLUTION:

R=P

[ i(1+i)n ]

[ (1+i)n - 1]

= 350 x 0.2098

R = $73.50 per year required

$73.50 = $650 x c.r.f.

c.r.f. = 73.50/ 650.00 = 0.113

To invest in the machine, the yearly savings must at least be equal to $6375. The number of days

m the machine must be used is therefore

for

n = 14

n=x

crf = 0.114

crf =

0.113

m = 6375 / 400 = 15.9 or 16 days

n = 15

crf = 0.109

crf =

0.109

75. Based on the sinking fund method and using the data in the previous problem, what number of

days must the machine be used if the amount to be accumulated in 10 years is $50, 000?

SOLUTION:

R = S i / [(1+i)n 1 ]

For i = 5% and n = 10

0.005

0.004

x = 14.20 years

i/[(1+i)n 1 ] = 0.0795

therefore

R = $3975

76. A consulting engineer decides to set up an educational fund for his son that will provide $3000

per year for 6 years starting in 16 years. The best interest rate he can expect to get is 5%

compounded quarterly. He wants to accumulate the necessary capital by making quarterly deposits

until his son starts college. What will be his needed quarterly deposit?

SOLUTION:

i = (1+ 0.05 )4 - 1

79. The total cost of a cast product consists of (1) the raw material cost that is directly proportional

to the weight, of the casting, (2) the machining cost that varies inversely as the weight, and (3)

overhead cost that remains constant per unit produced regardless of weight. Find the weight giving

the minimum cost per casting.

SOLUTION:

Let Ct = total cost

Cw = cost based on weight

Cm = machining cost

Co = overhead unit cost

W = weight

Cm = k2/W (inverse proportion of machining cost to weight)

Co = Co

(constant value)

obtained and each units to have 1, 000 ft2 of heating surface with a service life of five years, the

annual fixed costs Cf would be (using cost data of $25, 000 for a single evaporator of 5, 000 ft 2,

employing the 0.6 factor, and neglecting the interest).

The minimum total cost can be determined by differentiating cost with respect to weight.

dCt/dW = k1 k2/W

5, 000

5

the minimum cost can be ascertained by equating the right hand side of the above eqn to 0.

W = ($ x lb)1/2 = lb

( $/lb)1/2

Therefore, minimum cost occurs when:

W = (k2/k1)1/2 lb

Because of the steam economy in multiple-effect operation, the direct costs for steam

will decrease and the total of all annual direct costs, CD, has been established for this type of

operation as

CD = 65, 000 N -0.95 dollars

SOLUTION:

Ct = 1, 900 N = 65, 000 N-0.95

dCt = 1, 900 61, 800 N -0.95 = 0

dN

N = 5.95 or 6

80. Based on the previous problem, what is the minimum total cost?

SOLUTION:

Ct = [k1(k2 / k1)1/2 = k2 (k1 / k2) + Co]

Differentiating:

81. Methyl alcohol condensed at 148 F is to be cooled to 100 F for storage at a rate of 10,

000gal/hr by water available at 75 F in a countercurrent heat exchanger. The over-all heat transfer

coefficient is constant and estimated at 200 Btu/ft2-hr-F. Heat exchanger annual costs including

operation are estimated at $2 per ft2 including depreciation. The cooler is to operate 5, 000 hr/year,

and the value of heat utilized is estimated at $5x10-7 per Btu. What is the estimated optimum cost

of the heat exchanger if the cost for surface is $9 per ft2?

83. A capitalized cost for a piece of equipment has been found to be $55, 000. This cost is based

on the original cost plus the present value of an indefinite number of renewals. An annual interest

rate of 12% was used in determining the capitalized cost. The salvage value of the equipment at

the end of the service life was estimated to be 10 years. Under these conditions, what would be the

original cost of the equipment?

GIVEN:

SOLUTION:

Since the outlet temperature is fixed;

t is fixed at 100 75 = 25 F

Hourly cost:

5, 000

U x 25

200 x 25

Outlet temp. for water :

148 11.7 = 136 F

cp = 0.5

methanol = 0.79g/cc

q = 10, 000 x 8.33 x 0.79 (0.5)(148 -100) = 1, 580, 000 Btu/ hr

tm = 25 11.7 = 17.7

ln (25/11.7)

q = UAt

A=

1, 580, 000

200 x 17.7

A = 446 ft2

Estimated optimum cost:

446 x 9 = $4, 014

82. What is the most economical number of effects to use in the recovery of black liquor in a paper

plant if the following cost data are available? The annual fixed costs increase essentially linearly

with each effect (except for condensing, feeding, and other equipment costs for multiple units

k = $55, 000

i = 12%

Vs= 0

N = 10 yrs

REQUIRED : Cv

SOLUTION:

k = CR ( 1 - i)n + Vs

(1 + i )n 1

55000 = CR ( 1 0.12)10

(1 + 0.12 )10 1

CR = $37, 291.47

k = Cv +

CR

(1 + 0.12 )10 1

Cv = $37, 291.47

84. A heat treating furnace is used to preheat small steel parts. The furnace uses fuel oil consisting

$0.04 per gallon, with a heating value of 142, 000Btu/gal. The furnace has a firebrick lining, the

outside temperature of which is 1210 F, this is to be covered with insulation costing $300 per 1000

board feet. The air temperature is 110 F. Operations is 7200 hr/yr. Conductivity is 0.028 for

insulation in Btu/hr-ft2-F. Calculate the most economical thickness of insulation. Furnace life is 8

years. Assume negligible temperature drop from insulation to air.

GIVEN:

Heat treating furnace

T1 = 1210 F

T2 = 110 F

Cost of fuel oil $ = 0.04 / gal

Heating value = 142000 Btu/gal

Cost of insulation = $300/1000bdft

k = 0.028 Btu

REQUIRED: Most economical thickness of insulation

SOLUTION:

Basis: A = 1 ft1

q = - kAT

= - (0.028)(1)(110-1210)

x

q = 30.8

x

cost of fuel = 30.8 x 1gal/142000 Btu ($0.04/gal)(7200hr/yr

x

cost of fuel = 0.06246705

x

cost of insulation = 0.06246705 + 0.3 x

x

dTc = -0.06246705 + 0.3 = 0

x2

x = 5.48 in

85. A batch inorganic chemical operations gives product C from two chemicals A and B according

to the following empirical relation:

C = 2.8 (AB AC 1.2 BC + 0.5C2 )0.5

where A, B and C are pounds of respective components. The reaction rate is sufficiently high to be

neglected, and the time to make any batch is essentially the charging and discharging time,

including heating up, which totals 1 hr. If A costs $0.10 per lb and B costs $0.05 per lb, what is the

ratio of B to A to give the minimum costs of raw materials per lb of product . what is the cost per lb

of C?

GIVEN:

Reaction:

A+B

C

1 hr time per batch

A = $0.10/lb

B = $ 0.05/ lb

REQUIRED: minimum cost of raw materials / lb of product

SOLUTION:

Ratio of B: A

= 0.5

Assume: 1 LB OF a AND 1LB OF b are used in the making of C

C = 2.8 ( 1 C 1.2C + 0.5C2 ) 0.5

dC = 1.4 ( 1 C 1.2C + 0.5 C2) 0.5

GIVEN:

Reaction:

A+B

C

1 hr time per batch

A = $0.10/lb

B = $ 0.05/ lb

REQUIRED: cost per lb of C

SOLUTION:

By ratio and proportion:

If A = $0.1 /lb and B = $0.05/lb

C = $3.08/ lb

87. Seven million pounds of water per year is to be obtained from 8 percent solids slurry to be

filtered on a leaf filter to produce a cake containing 40 percent solids. The area of the filter is 200

ft2. Tests show a value of 2 x 104 for k in pound units. The cake is not washed. The dumping and

cleaning time is 3 hr and costs $39 each cycle. Filtration costs are $14 per hr, and inventory

charges maybe neglected. What is the cycle time for minimum costs?

GIVEN:

7000000 lbwater/yr can obtained from 8% slurry

A filter = 200 ft2

Dumping and cleaning time = 3 hr

Filtration costs = $14/hr

REQUIRED: cycle time for minimum cost

SOLUTION:

Q = A ( k f) 0.5

= 200 ( 2x104)(f)0.5

7, 000, 000 lb/ yr is also equal to 799.08 lb/hr

799.08 = 200 ( 2x104)(f)0.5

f = 0.014 hrs

88. Referring to the previous problem, calculate the cycle time for maximum production.

GIVEN:

7000000 lbwater/yr can obtained from 8% slurry

A filter = 200 ft2

Dumping and cleaning time = 3 hr

Filtration costs = $14/hr

f = 0.014 hrs

REQUIRED: cycle time for maximum production

SOLUTION:

total = f + w + d

w = 0 ;

since the cake is not washed

f = 0.014 hrs

d = 3 hrs

total = ( 0+0.014+3)

total = 3.04 hrs.

equating to 0

0 = 1.4 (-2.2 +C)

0 = -3.08 +C

C = $3.08

86. Based from the previous problem, what is the cost per lb of C?

In processing 500 ton/day of ore assaying 50% mineral, 300 tons of concentrate containing 66.7 %

are obtained at a cost of sales ( all fixed operating cost are excluded) of $15 per ton concentrate.

An investment of $200, 000 of concentrate that will assay 71% mineral. If the plant operates 200

days/year, equipment must pay out in 5 years with interest at 15% and no salvage value and no

additional labor or repair costs need to be considered.

89. Based on the stated problem above, calculate the additional cost per ton of concentrate for

capital recovery on the new equipment.

GIVEN:

500 tons/day of ore with assay of 50 % mineral

300 tons/day of ore with assay of 66.7% mineral

fixed cost = $15/ton

Operation = 200 days/year

Pay out period = 5 years

Interests = 15%

No salvage value

REQUIRED: additional cost per ton concentrate

SOLUTION:

Let x additional cost of equipment

FCI = $15 + x

Annual share with 15% interest

= 0.15 (15+x)

= 2.25 + 0.15x

with 5 year payment period

15 + 0.15x

5

Cost of equipment invested:

= $200, 000 x / 300 tons/day (200 days/yr)

=3.33 x

tons of concentrate per year

= [500 (0.5) + 300 (0.667) + 300 (0.71) ]tons/day ( 200d/yr)

= 19893 / x +1

Cost total/yr = FCI + Cost concentrate + Annual Charges + Investments

Operation = 200 days/year

Pay out period = 5 years

Interests = 15%

No salvage value

Selling price = $ 263.13

REQUIRED: efficiency

SOLUTION:

E = 500(0.5) + 300(0.6667) 300(0.71)

500(0.5) + 300(0.6667)

E = 52.677%

92. A ties on a plant railroad sliding are to be replaced. Untreated ties consisting $ 2.50 installed

have a life of 7 years. If created ties have a life of 10 years, what is the maximum installed cost that

should be paid for treated ties if money is worth 8 percent?

GIVEN:

Untreated ties = $2.50

n=7

Created ties = X

n = 10

REQUIRED: maximum installed cost

SOLUTION:

Getting the annual depreciation cost

0.08 =

(2.50/7) ( x /10)

X 2.50

X = $3.10

dCt/dx = 3.48x - 19893/ (x+1)2 = 0

3.48 ( x2 +2x +1) 19893 = 0

by quadratic equation:

x = $74.6

90. Determine the selling price in dollars per ton (100% mineral basis) required for which the cost

of the n new equipment is justified.

GIVEN:

500 tons/day of ore with assay of 50 % mineral

300 tons/day of ore with assay of 66.7% mineral

Fixed cost = $15/ton

Operation = 200 days/year

Pay out period = 5 years

Interests = 15%

No salvage value

REQUIRED: selling price

SOLUTION:

Since x = $74.6

19893 / (74.6 + 1) = $ 263.13

91. What is the % increase in recovery and rejection for the new process based on mineral and

gauged?

GIVEN:

500 tons/day of ore with assay of 50 % mineral

300 tons/day of ore with assay of 66.7% mineral

93. Powdered coal having a heating value of 13, 500 Btu/ lb is to be compared with fuel oil worth

$2.00 per bbl (42 gal) having a heating value of 130,000 Btu/gal as a source of fuel in the

processing plant. If the efficiency of the conversion of the fuel is 64% for coal and 72 % for oil, with

all other costs being equal, what is the maximum allowable selling price for coal per ton?

SOLUTION:

Powdered coal

Let x be the selling price per ton

(X / ton)(ton/ 2000lb) (lb / 13500Btu) (0.64)

= 2.37 x 10 -8- /Btu

Fuel Oil

(2.00/bbl) (bbl/42gal) (gal/130000Btu)(0.72)

= 2.67x 10 -7 / Btu

Equating both prices:

X = $11.13 / ton

94. A steam boiler is purchased on the basis of guaranteed performance. However, initial tests

indicate that the opening (income) cost will be P400 more per year than guaranteed. If the

expected life is 25 years and money is worth 10 %, what deduction from the purchase price would

compensate the buyer for the additional operating cost?

SOLUTION

A = 400

N = 25

i = 0.10

n = 10 years

P = 400 ( 1 ( 1+0.10)-25)

0.10

P = 3, 630.82 pesos

95. If the sum of P12, 000 is deposited in an account earning interest at the rate of 9%

compounded quarterly, what will it become at the end of 8 years?

SOLUTION:

99. Solve the previous problem with the sinking fund formula at 8%

SOLUTION

0.10V = (V-0) ( 0.08)

(1 + 0.08)n 1

n = ln 1.08

= 7.64

n = 8 years

P = 12, 000

i = 9% / 4 = 2.25%

n = 8 (4) = 32

n

F = P(1+i)

= 12, 000 (1 + 0.0225)32

F = 24, 457.24

96. At a certain interest rate compounded quarterly, P1, 000 will amount to P4, 500 in 15 years.

What is the amount at the end of 10 years?

SOLUTION:

For 15 years, P = 1000

n = 4 (15);

F = 4, 500

6o periods

F= P (1+i)n

4, 500 = 1, 000 (1+ i)60

i = 0.02538

For 10 years

n = 4 (10);

F= 1, 000 (1 + 0.02538)40

F = 2, 725.17 pesos

40 periods

97. A one bagger concrete mixer can be purchased with a down payment of P8, 000 and equal

installments of P600 each paid at the end of every month for the next 12 months. If the money is

worth 12% compounded monthly, determine the equivalent cash prize of the mixer.

SOLUTION

P = 8, 000 = 600 ( 1 (1+ 0.01)-12)\

0.01

P = 14, 753.05 pesos

98. A certain company makes it the policy that for any new piece of equipment, the annual

depreciation cost should not exceed 10% of the original cost at any time with no salvage or scrap

value. Determine the length of service life necessary if the depreciation method use is straight line

formula.

SOLUTION

Vs = 0

d = 0.10 V

d = V Vs

n

0.10V = V 0

n

100. Determine the ordinary simple interest on $10, 000 for 9 months and 10 days if the rate of

interest is 12%.

SOLUTION

9 months and 10 days = 9 (30) + 10 = 280 days

P = $10, 000

I = Pi (d/360)

I = 10, 000 (0.12) (280/360)

I = $933.33

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