Two projects namely project A and project B that are mutually exclusive will be considered by the company.

Project A requires an investment of Rp 90,000,000 with a residual value of Rp 3 million, while project B requires an investment of Rp 90,000,000 with a residual value of Rp 5 million. The Net Cash Flows (NCF) pattern of the two projects is different because the age of each project is different. The following Net Cash Flows (NCF) data are known as follows:

N	Project A	Project B
1	Rp35,000,000	Rp10,000,000
2	Rp32,000,000	Rp20,000,000
3	Rp25,000,000	Rp30,000,000
4	Rp20,000,000	Rp40,000,000
5	Rp15,000,000	Rp50,000,000
6	Rp 7,000,000	-
7	Rp 3,000,000	-

It is assumed that the company expects a return of 15.75%, depreciation method using Straight Line. From the data above:

1. Calculate net present value for both projects

2. Calculate PI or B/C ratio

3. Calculate pay back

4. Calculate the average rate of return

5. Calculate the internal rate of return