An engineer receives P25,000 at the beginning of each year for 18 years. Find the present value at 4% compounded annually at the time of the first payment.
An engineer is entitled to received P25000 at the beginning of each year for 18 yrs. What is
the present value in pesos of this annuity at the time he is suppose to receive the first
payment if the rate of interest is 4% compounded annually?
Answer:
329142
392142
324912
322419
This is an annuity due, valued at the time of the first payment: $P=A[1+(P/A,4\%,17)]$ $P=25{,}000\left[1+\frac{1-(1.04)^{-17}}{0.04}\right]$ $\boxed{329142}$
A student will receive 3000 pesos at the beginning of each 3 months for 4 yrs. What is the
sum of this annuity at the end of the 4th year if the interest rate is 6% compounded
quarterly.
Answer:
54604
56404
54406
54064
Quarterly rate is $i=0.06/4=0.015$, with $n=16$ payments. Since payments are at the beginning of each quarter, use annuity due future worth: $F=A(F/A,i,n)(1+i)$ $F=3000\left[\frac{(1.015)^{16}-1}{0.015}\right](1.015)$ $\boxed{54604}$
The Asian Transmission Co. makes and sells certain automotive parts. Present sales volume is 500,000 units a year at a selling price of P0.50 per unit. Fixed expenses total P80,000 per year. Determine the present total profit for a year.
Answer:
170000
250000
225000
190000
Annual revenue is: $500{,}000(0.50)=250{,}000$ Profit after fixed expenses: $250{,}000-80{,}000=170{,}000$ $\boxed{170000}$
You have a choice to borrow P5,000 from a friend or from a bank. The bank charges 20% per year while your friend charges 1.6% per month. If the loan is payable in one year, where will you borrow to get the best deal and why?
From the bank; I will save P1049
From the bank; I will save P49.00
From the friend; I will save P49.00
From a friend; I will save P1049
Bank: 20%/yr simple interest on P5,000: $I_{\text{bank}} = 5{,}000 \times 0.20 = $ P1,000 Friend: 1.6%/month compounded monthly for 1 year: $F = 5{,}000(1.016)^{12} = 5{,}000 \times 1.2090 \approx $ P6,045 $I_{\text{friend}} \approx $ P1,045 Bank interest is lower by $\approx 1{,}045 - 1{,}000$ $\boxed{\approx \text{P}49 \text{ savings; borrow from bank}}$
A house and lot costing P2 million was bought at a down payment of P500,000 and P1 million after one year. The remaining balance will be paid at the end of the fourth year. If the interest rate is 24% compounded semi-annually, what is the required payment?
P1,740,122
P1,568,345
P1,632,547
P1,704,586
Effective annual rate: $i = (1 + 0.24/2)^2 - 1 = (1.12)^2 - 1 = 25.44\%$ FV of price at year 4: $2{,}000{,}000(1.2544)^4 = 2{,}000{,}000 \times (1.12)^8 = 2{,}000{,}000 \times 2.47596 = $ P4,951,920 FV of down payment at year 4: $500{,}000(1.12)^8 = 500{,}000 \times 2.47596 = $ P1,237,980 FV of year-1 payment at year 4: $1{,}000{,}000(1.12)^6 = 1{,}000{,}000 \times 1.97382 = $ P1,973,820 Balance = $4{,}951{,}920 - 1{,}237{,}980 - 1{,}973{,}820$ $\boxed{= \text{P}1{,}740{,}120 \approx \text{P}1{,}740{,}122}$
Twenty-one equal end-of-year deposits are made into a savings account that pays 4% interest. Compute the amount of each deposit that will permit withdrawals of P20,000 at the ends of the eighteenth through twenty-first years, leaving the account empty.
P2657
P3215
P2875
P4523
21 deposits at $i=4\%$; 4 withdrawals of P20,000 at end of years 18, 19, 20, 21. FW of withdrawals at year 21: $FW_W = 20{,}000[(1.04)^3+(1.04)^2+(1.04)^1+1] = 20{,}000 \times 4.2465 = $ P84,929 FW of deposits at year 21: $(F/A,4\%,21) = \frac{(1.04)^{21}-1}{0.04} = \frac{2.27877-1}{0.04} = 31.969$ Setting FW equal: $A \times 31.969 = 84{,}929$ $A = \frac{84{,}929}{31.969}$ $\boxed{\approx \text{P}2{,}657}$
A civil engineer is considering the purchase of a dump truck. He made a 10% down payment of P120,000 and the balance paid in 48 equal monthly payments with interest at 1% per month. The payments are due at the end of each month. What is the monthly payment?
How large a contribution is required to endow perpetually a research laboratory which requires P500,000 for original construction, P200,000 per year for operating expenses, and P100,000 every three years for new and replacement equipment? Interest is 4%.