Fred’s Freight line is considering the purchase of a new van to replace an existing truck. The van would cost $35,000 and would have a life of seven years with no salvage value at that time. The truck could be sold currently for $4,000; alternatively, if it is kept, it will have a remaining life of seven years with no salvage value. By purchasing the van, Fred’s would anticipate operating cost savings as follows:

Year

Amount

1

6,300

2

7,100

3

7,200

4

7,000

5

7,000

6

7,100

7

7,200

Fred’s cost of capital and capital project evaluation rate is 12 percent.

a. Construct a time line for the purchase of the van.

b. Determine the payback period (ignore tax).

c. Calculate the net present value of the van (ignore tax).