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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
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
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
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)
N=
N=
1 1
log A
0.01 - 2.53(0)
1
1
log
1
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 =
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- xA) * M =
Kx =
(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-yAG
1-0.25
(1-xA)iM =
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-yAG
1-0.25
(1-xA)iM =
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.
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
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 =
(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
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 =
(0.0019)
(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
2
0.18 mm2
2
t
1.0004 x 10-5 mm2 /s
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
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
78 N M (102)
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
V1 50 kg
solution retained
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
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
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?
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:
(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
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
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
xB
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:
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
VN+1 = 8.7293
1) Create a graph of the equilibrium curve for n-pentane.
By Solute Balance:
Answers:
From the graph:
yN+1 = 0.2828
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
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
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?
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 &
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 :
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:
L=W
H2 H1
kg H2O
= 0.9285 kg da ( 0.51-.0.03)
kg da
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:
AC
25 0C
90%RH
h2 39,608.79
qc
J
kg
4.187x10 3
m
vH 0.8683
kg dry air
q C 1.132x10
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:
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
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
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 %
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:
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
(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
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 )
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 )
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
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
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
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,
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
t = 2.4103 hrs
b.) by ratio & Proportion:
VH 0.9638 m3 / kg d.a
t1 b1
t 2 b2
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
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
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
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
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
(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
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:
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
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
641kg
0.04001m3 .
1602kg / m3
1 0 .4 0 . 6
a
a 283.4646m2
D (Dch 0.5Dc
1
2 2
)
1155.3092kgd.a. / h.m2
3600s / h
G 0.3209kgd.a. / s.m2
G
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
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
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
h
t 2701.83735 x
0.7505h
3600s
NRe
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
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
G1 G6 G3
G1 0.013 417.289
G6 41728.75 32099.15
9629.6 kg/h
% recycled
G6
9629.6
0.2306
G4 41728.75
Heat bal.
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
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
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
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:
0.125 DG0.67 T
T TL
ln 9.0253
357.1863 o F
so,
L
qT
2.226 x106
0.125(2.72)( 2000)0.67 (357.1863)
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:
(1)
EVAPORATION
HG2 = Cs(TG2- To) + H2
= [1.005 + 1.88(0.007)](120-0) + 0.007(2501)
1.
2.
a.
condensation
b.
evaporation
c.
precipitation
d.
extraction
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
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
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
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
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
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
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
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
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
* 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. 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
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
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
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
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
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
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
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:
1.41176x10 8
1000
x 1
= 70,588.23 / (x+1)
Total Cost per year = CT = FC + Steam cost + depreciation + maintenance cost
A = DoL =
dC T
70588
4500
dx
( x 1) 2
Uo
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
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 )
SOLUTION:
FCI = $10 M
Working capital = 25% TCI
Annual depreciation costs = 10% FCI
Annual profit = $3 M
REQUIRED:
% return on investment (ROR)
SOLUTION:
ROR =
annualprofit
TCI
= 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
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
$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
$ 1,600
1,000
2,300
10,000
3,100
300
3,000
240
600
1,200
1,600
1,700
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
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
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:
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
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
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
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
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
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:
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 $50, 000?
SOLUTION:
R = S i / [(1+i)n 1 ]
For i = 5% and n = 10
0.005
0.004
i/[(1+i)n 1 ] = 0.0795
therefore
79. The total cost of a cast product consists of (1) the raw material cost that is directly proportional
to the weight, of the casting, (2) the machining cost that varies inversely as the weight, and (3)
overhead cost that remains constant per unit produced regardless of weight. Find the weight giving
the minimum cost per casting.
SOLUTION:
Let Ct = total cost
Cw = cost based on weight
Cm = machining cost
Co = overhead unit cost
W = weight
The minimum total cost can be determined by differentiating cost with respect to weight.
dCt/dW = k1 k2/W
the minimum cost can be ascertained by equating the right hand side of the above eqn to 0.
W = ($ x lb)1/2 = lb
( $/lb)1/2
Therefore, minimum cost occurs when:
W = (k2/k1)1/2 lb
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:
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
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?
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
(2.50/7) ( x /10)
X 2.50
X = $3.10
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