Diketahui Year 0 Year 1 Year 2 Year 3

Sales New Smartphone 28,595,000 39,375,000 60,000,000

Investment - 750,000
Marketing S - 200,000
Variable Cos 185
Fixed Cost 5,300,000
Selling Pric 480
Equipment 38,500,000 FC 5,300,000 5,300,000 5,300,000
Salvage Valu 5,400,000 VC 11,815,000 15,700,000 23,125,000
Selling Price 275 Gross Profit 11,480,000 18,375,000 31,575,000
Fixed cost ol 1,800,000
Variable cost 125 Depreciation 5,501,650 9,428,650 6,733,650
Tax 35% EBIT 5,978,350 8,946,350 24,841,350
Tax 2,092,423 3,131,223 8,694,473

Net Income 3,885,928 5,815,128 16,146,878

Operating Cash Flow 9,387,578 15,243,778 22,880,528

Change in NWC - 5,719,000 - 2,156,000 - 4,125,000

NWC Recovery
Total Change in NWC - 5,719,000 - 2,156,000 - 4,125,000

Capital Spending
Equipment - 38,500,000

Aftertax Salvagde
Capital Spend- 38,500,000 - - -

Total Project - 38,500,000 3,668,578 13,087,778 18,755,528

18,304,125
Year 4 Year 5 Depreciation
50,400,000 38,400,000 Year MACRS Depreciation Beginning Boo
- 38,500,000
1 14.29% 5,501,650 38,500,000
2 24.49% 9,428,650 32,998,350
3 17.49% 6,733,650 23,569,700
4 12.49% 4,808,650 16,836,050
5,300,000 5,300,000 5 8.93% 3,438,050 12,027,400
19,425,000 14,800,000 6 8.92% 3,434,200 8,589,350
25,675,000 18,300,000 7 8.93% 3,438,050 5,155,150
8 4.46% 1,717,100 1,717,100
4,808,650 3,438,050 38,500,000
20,866,350 14,861,950
7,303,223 5,201,683 Year NWC Change in NWC
- -
13,563,128 9,660,268 1 5,719,000 - 5,719,000
18,371,778 13,098,318 2 7,875,000 - 2,156,000
3 12,000,000 - 4,125,000
1,920,000 2,400,000 4 10,080,000 1,920,000
7,680,000 5 7,680,000 2,400,000
1,920,000 10,080,000

6,516,273
- 6,516,273

20,291,778 29,694,590
Ending Book Value

32,998,350
23,569,700
16,836,050
12,027,400
8,589,350
5,155,150
1,717,100
-