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# 10.

2-1

Gas Solubility in Aqueous Solution. At 303 K the concentration of CO2 in water is 0.90 x

## Variables that can be set

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

## xA = 0.9 x 10-4 kg CO2 /kg H2O

Required: PA of CO2
Solution:

10.3-2

1.

total pressure

2.

temperature

3.

## mole fraction composition xA of SO2

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

## From A.3-18 for Henrys law constant (Geankoplis p. 884)

H = 0.186 x 104 atm/mol frac.
PA= HxA

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

## PA of SO2 = 1.52 x 10 Pa = .15 atm

Inlet gas = 5.70 kg mol
Inlet H2O = 2.20 total kgmol
REQUIRED
XA1, yA1, L1 V1

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

## V1 = 29.7 + 0.03 = 29.73 kgmolH2O + acetone/hr

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

## Ln = 108 + 0.27 = 108.27 kgmol H2O + acetone/hr

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)

## entering air = (1-yAN + 1) VN + 1 = (1 0.01)(30) = 29.7 kg mol/air h

acetone leaving in V1 = 0.10(0.30) = 0.30 kg mol/h
acetone leaving in Ln = 0.9(0.30) = 0.27 kg mol/h
V1 = 29.7 + 0.03 = 29.73 kg mol air + acetone /hr

N=

N=

1 1

A A

log A
0.01 - 2.53(0)
1
1
log
1

log 1.4311

10.4-1

## Interface Concentrations and Overall Mass-Transfer Coefficients. Use the same

equilibrium data and film coefficients ky and kx as in Example 10.4-1. However, use
bulk concentrations of yAG = 0.25 and xAL = 0.05. Calculate the following:
a.

b.

c.

## Overall mass transfer coefficient Kx and flux NA.

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

## kx = 1.967 x 10-3 kg mol A/s.m2 mol fraction

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-yAi) - (1-yAG) (1-0.183) - (1-0.380)

=
= 0.715
1-yAi
1-0.183
ln
ln

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- xAL)
ln
*
(1- xA )

=

(1- xA) * M =

Kx =

0.7705
(1- 0.10)
ln

(1- 0.346)

239.3425
(100) 36.46%
656.5392

## % resistance in the liquid film

=

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)

## (1-xAL) - (1-xAi) (1-0.1) - (1-0.254)

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-yA)iM =
=
= 0.8223
1-yAi
1-0.1010
ln
ln

1-yAG
1-0.25

(1-xA)iM =

## (1-xAL) - (1-xAi) (1- 0.05) - (1- 0.1634)

=
= 0.8921
1-xAL
1- 0.05
ln
ln

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-yA)iM =
=
= 0.8202
1-yAi
1-0.1054
ln
ln

1-yAG
1-0.25

(1-xA)iM =

## (1-xAL) - (1-xAi) (1- 0.05) - (1- 0.1686)

=
= 0.889
1-xAL
1- 0.05
ln
ln

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.

## K'y = 9.872 x 10-4

Solution:

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 =

## (1- xA L ) - (1-xA ) (1- 0.05) - (1-0.291)

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

## V' = V (1 - yb ) 57.8(1 0.04) 55.488 kgmol/h

L' = L (1 - xb ) 68 (1 - 0) = 68 kgmol/h
V' (yb -ya ) = L'(xb - xa )
55.488 (0.04-0.005) = 68xb
xb 0.029

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 =

## m" k'y k'x

k'x + m''k'y

(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

## 1/(y yi) ave

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

## V = 13.65 kgmol inert air / h

L = 45.36 kgmol H2O / h
kya = 3.78 x 10-2 kgmol / sm3 mol frac
kxa = 6.16 x 10-2 kgmol / s m3 mol frac

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 =

## (xi1 - x1) - (xi2 - x2)

(0.0132 - 0.00648) - (0.0019 - 0)
=
=0.0038
(xi1 - x1)
(0.0132 - 0.00648)
ln
ln

(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

## Usi a graphical integration of Eq. (10.6-15).

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)

## Using the experimental data, calculate the effective diffusivity, DAeff.

(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)

## T if 90% efficient with same diameter

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

## (a) amount and composition of overflow, V1

(b) amount and composition of the underflow, L1
SOLUTION:
2

2
0.18 mm2
2
t
1.0004 x 10-5 mm2 /s

## B 100 (1 - 0.22) 78 kg insoluble solid

L o 100 - 78 22 kg of A

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:

## For Solute Balance:

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

## of 90 percent H2O and 10 percent CuSO4 by weight. The recovery of CuSO4 is to be 98

percent of that in the ore. Pure water is to be used as the fresh solvent. After each
stage, 1 ton of inert gangue retains 2 tons of water plus the copper sulfate dissolved in

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

## 10 tons of inert solids/hr

1.2 tons CuSO4 and 0.5 ton H20 is to be treated per hour

78 N M (102)

## Strong solution 90% H2O, 10% CuSO4

CuSO4 recovery of 98% of that in ore
yb = 0

N M 0.7647

after each stage, 1 ton inert solids retains 2 tons of H2O + CuSO4 dissolved
REQUIRED:

## To solve for the value of exit underflow

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

= 1.176 tons

V1 50 kg

## CuSO4 retained = 1.2 1.176

= 0.024 tons

solution retained

## 2 tons H 2 0 0.024 tons CuSO4

1 ton inert solid

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

## 1 ton inert solid

2.024 tons solution
10tons solid
Lb
1 ton inert solid

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

## lb exhausted livers, gal

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 b 20.24 tons solution/hr

Solute Balance:

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?

GIVEN:

## Charge per cell = 100 lbs

95% oil recovery
yA = 0.65

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:

## Vb 19.7157 tons H2O

from the graph :
No. of stages 3.70

(a)

(b)

## number of extractors needed

SOLUTION:

For XB:

Oil retained = (0.043 gal oil/ lb exhausted liver) (0.05) (100) = 0.215 gal oil

## LB = 0.0394 x 100 = 3.94

For the solution in the spent solids: (by trial & error)

xB

Trial 1:
Let XB = 0.1

0.251
0.0637
3.94

## Solution retained = 0.042

LB = 0.042 x 100 = 4.2 gal

## assuming XA = 1, LA = 0.043 gal oil/lb exhaust liver x 100

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

## LB = 0.0386 x 100 = 3.86 gal

VA = 6.2293 gal

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

## Solution retained = 0.0396

LB = 0.0396 x 100 = 3.96

xB

## If X1 = ya = 0.65, solution retained = 0.1121

L1 = 0.1121 x 100

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

## Lax + V2y2 = L1x1 + Vaya

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:

LN = 0.068 x 100

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:

## 0.60(100) YA (40) X A (60)

La + VN+1 = LN +Va

YA 1.5 1.5X A
4.3 + VN+1 = 6.8 + 6.2293

## when XA = 0.6 , YA = 0.6.pt 1

when XA = 0.4, YA = 0.9...pt 2

VN+1 = 8.7293
1) Create a graph of the equilibrium curve for n-pentane.
By Solute Balance:

## 2) Plot points at pt.2.

3) Get the value of XA and YA, on the point of intersection between the equilibrium curve and the

## segment joining the two points.

4) Get YB and XB.

From the graph:

yN+1 = 0.2828

## XA = 0.43 and YA= 0.855

XB = 1 - 0.43 = 0.57 and YB = 1 0.855 = 0.14

## From the Graph:

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:
x

1/ ( y-x )

1.000

1.000

0.867

0.984

8.547

0.594

0.925

3.021

## 11.3-3 Difeerential Distillation of Benzene-Toluene. A mixture containing 70 mol % benzene and

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

## composition of the remaining liquid. Use equilibrium data Table 11.1-1.

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

## from the graph:

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
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

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.

## ( see preceeding graph )

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

## pressure for the mole fraction n-heptane xH and yH.

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)

## 4 trays + a reboiler ( see preceeding graph )

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

## 84 = 0.97D - 0.011 + 2.2

81.8 = 0.959D

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

10.77 theoretical stages or 9.77 trays + a reboiler

Rm = 1.12

## feed enters at 6yh tray from the top

Minimum number of trays: 7.64 theoretical stages or 6.64 trays + a reboiler

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

## Rm 1 x D x' 0.96 0.7125

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

## (c) What is the minimum refux ratio?

(b) What is the minimum number of equilibrium stages in the column required at total reflux?

## (c) How many equilibrium stages are required at a reflux ratio of 8?

(d) How many equilibrium stages would be required at a reflux ratio of 8 if the feed were a liquid at

SOLVED PROBLEMS:

## its bubble point?

kg H O

1. An air stream at
Given:

## 90 C having a humidity of 0.03 kg dry2 air is contacted in adiabatic

humidifier. It is cooled & humidified at 90 % RH. Determine the temperature of the humidified air &

## F = 0.3 benzene and 0.7 toluene

the make up H2O for every

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

## Rm 1 x D x' 0.95 0.155

(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:

## Step 1: From Psychrometric Chart:

@ Xn = 0 , Yn+1 = 0.1056
@ Xn = 0. 95 , Yn+1 = 0.95
Number of equilibrium stages @ reflux = 8 :

8.79 stages

## (d) R = 8, feed is liquid at boiling point

Number of equilibrium stages = 8.75 stages

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:

W = 0.9285 kg da

L=W

## Step 2: Compute for the Humid Volume

H2 H1

kg H2O
= 0.9285 kg da ( 0.51-.0.03)
kg da

## VH = ( 2.83 x 103 + 4.56 x 103 H)(T+273)

= [2.83 x 103 + (4.56 x 103 x 0.022)] (30+273)
VH = 0.8879 m3/ kg dry air

## Step 3: Calculate Mass flowrate of air

L = 0.0195 kg

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

## Calculate the heat load of the heater in KW.

cs = (1.005 + 1.88 H)

GIVEN:
qH

cs

= 1.046

kJ
kg k

25 0C

15 0C

## Step 5: Calculate the heat load of the heater

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:

J
h1 72,008.2
kg

AC

ROOM
qH

25 0C
90%RH

h2 39,608.79
qc

J
kg

COOLER

4.187x10 3

m
vH 0.8683
kg dry air

q C 1.132x10

## 75 m kg dry air60 min

hr

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:

## Step 3: Solve for L, and finally qc.

H1=H2

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

HUMIDIFIER

70 0F

REHEATER

TD = 200 0F
TW = 115 0F

0.0008 lbH2O
3

ft air

## preheater and humidifier

H2O
kg dry air72,008.2 39,608.79
SOLUTION:
3.0059kg

hr
J
hr

kg

## Step 1: From Psychrometric Chart

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

## Step 3: Use H2 to read T2 from Psychrometric Chart.

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

WH2 = WH1 + L
L = W( H3 H2)

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=

## da 0.0151 0.0106 kg H2O

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

## 9.3-1. Humidity from Vapor Pressure

The air in a room is at 37.8 oC and a total pressure of 101.3 kPa abs containing water

## vapor with a partial pressure pA = 3.59 kPa. Calculate:

From steam table, by interpolation:

a. Humidity
b. Saturation humidity and percentage humidity

## c. Percentage relative 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

## Percentage Relative Humidity

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 %

## 9.3-2. Percentage and Relative Humidity

o

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:

## abs. Pressure. Calculate:

a.

Percentage humidity Hp

b.

## PAs of H2O = 4.82 KPa

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=

## Humid volume & humid heat in SI & English units.

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

## 9.3-3. Use of the Humidity Chart

The air entering a dryer has a temperature of 65.6oC (150 oF) and a dew point of 15.6oC

## = 1.005 + 1.88 (0.011)

(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:

## = 0.24 + 0.45 (0.011)

C S = 0.245 lb m

DRYER

Btu
dry air F

T= 52.7 C
H = 0.030 kg H2O/kg da

( English )

## Step 3: Solve for VH.

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

( 65.6 + 273 )
SOLUTION:

vH = 0.975

m
kg dry air

## Step 1: From Psychrometric Chart.

( 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 )

## 9.3-4. Properties of Air to a Dryer.

An air-water vapor mixture going to a drying process has a dry bulb temperature of 57.2
o

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

## = 1.005 + 1.88 (0.030)

lb m

ft
dry air

( English )

Air at 82.2 oC and having a humidity H=0.0655 kg H2O/kg dry air is contacted in an

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

SATURATOR

REQUIRED:

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:

## Step 1: From Psychrometric Chart.

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

## Air enters an adiabatic saturator having a temperature of 76.7 oC and a dew-point

temperature of 40.6 oC. It leaves the saturator 90 % saturated. What are the final values of H and T

## An air-water vapor mixture has a dry bulb temperature of

temperature of 32.2 oC. What is the humidity of the mixture?

C?
GIVEN:
Td = 65.6 oC & Tw = 32.2 oC

GIVEN:
REQUIRED:

90% RH

Td = 76.7 C
SATURATOR

Humidity

SOLUTION:

## Step 1: From Psychrometric Chart.

Tw = 32.2 C
or 90 F

Td = 140 F
or 60 C
H = 0.0175
kg H2O/kg da 9.3-10

## Cooling and Dehumidifying Air

Air is entering an adiabatic cooling chamber has a temperature of 32.2 oC and a

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

## Humidity and Wet Bulb Temperature

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:

## Step 1: Obtain H1 from Psychrometric Chart.

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

## For Ls/A of 2nd condition:

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,

## From example 9.6-3

A = 0.457 x 0.457 m

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 = 1.9479 kg/ m2-h

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

## 2.83x10 4.56x10 0.010273 76.7

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

## b. Predict the time needed if the depth of matl is increased to 44.5 mm

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

## G = 22056.1447 kg/ h-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

## VH 2.83 x103 4.56 x103 H T

VH

t = 2.4103 hrs
b.) by ratio & Proportion:

VH 0.9638 m3 / kg d.a
t1 b1

t 2 b2

## m 1.0 kg d.a 0.0141 kg H 2 O

m
m 1.0141 V
H
1.0141
0.9638
1.0522 kg/m 3

t2

G v(3600)
G 3.05 1.0522 (3600)
G 11,553.031 kg/h - m 2

## t1b2 2.4103hr 44.5mm

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

## From steam table: @ Twb = 29.4C , hw = 2432.14 x 103

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

## X1 = 0.20 lbm H2O/ lbm d.s

Required:
t

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

## @ Twb = 80F Tdb = 120F : H = 0.013 kg H2O/ kg da

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

## Using Fig 9-5-1b;

Rc = 1.51 kg H2O/h-m2
Xc = 0.1950

## @ Twb = 80F ; w = 1048.4 (from steam table)

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

## Free moisture content:

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

## [(2.83x10 -3 4.56 x103 (0.010)]( 60 273)

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

## [1.005 1.88(0.010 )]10 3

1023.8 J/kgK

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

Hs 0.0328

kgH2O
kgd.a.

for trial 1

Hs - H s

U
h
1 k T Ts R TR Ts
hc / kyH B
hc
he

## 0.0328 0.012423.37 1000 1 19.9530 60 T 8.6076 (104.4 T )

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

## @ Ts 32.3 C;Hs 0.0312kgH2O / Kgd.a.

o

(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.

## time using fig. 5.3-13

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

## (36.3593 19.9538)(6 0 - 32.75) [8.5991(1. 4.4 - 32.75)]

(3600)
2424.084 x103
3.1937

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:

## x1 = 12.7/ 2 (1000) = 6.35 x 10-3 m

Equation 9.9-6

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

## if radiation and conduction are neglected,

solid temp is at Tw.
VH (2.83 x10 3 4.56 x10 3 H)( T oK )
VH [2.83 x10 3 4.56 x10 3 (0.04)](121.1 273)
VH 1.1872m3 / kgd.a.

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

ds 1602kg / m3
volume

641kg
0.04001m3 .
1602kg / m3

1 0 .4 0 . 6
a

Dc h

0.0254(0.00635)

a 283.4646m2

D (Dch 0.5Dc

1
2 2
)

## [0.00635(0 .0254) 0.5(0.0063 5)2 ]

D 0.0135m

1155.3092kgd.a. / h.m2
3600s / h
G 0.3209kgd.a. / s.m2
G

t

## for heat - transfer coefficien t :

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

## using eq' n 9.10 - 14;

h 0.214

GT

0.49

0.51

0.214(1161.0747)0.49
(0.0135)0.51

## @ falling - rate period :

X
s w x1Xc ln c
X
t
h a X1

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

## fro m steam table :

Tw 47.2o C, w 2389

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

## 61 .055 x 283 .4646 x 0.0508

3
0.3209 x1.099 x10 3
0.3209(1.099 x10 )(121.1 47.2)1 e

h
t 2701.83735 x
0.7505h
3600s

NRe

0.019x103

## =604.83 > 350

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

## 307 .090.853 82 .2 32 .23600

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)

## =[1.005 + 1.88(0.01)](87.8-0) + 0.01(2501)

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

## For the exit gas

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

## For the entering solid,

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.

## the falling-rate zone.

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.

## heat loss (dryer)

So,

Solution:

tCRP

13280 1
1
0.0786 0.0593
ln
700 0.3 30.15 0.0786 0.076

## H2O Bal. On the heater

G1H1 + G6H2 = ( G1 +G6 ) H4
G1 (0.007) + G6 (0.020) = G1 (0.010) +0.01G6

tCRP=4.204h

0.01

G6 = 0.003 G1 .(1)

## For Falling rate zone,

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

## (G1 +G6)H4 + LsX1 = (G1 + G6)H2 +LsX2

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

## since G3 = G4 = G1+G6 = 41728.75 d.a/h

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

From eqn 1:

## G1 0.007 41728.75 G1 0.02 41728.750.01

G1 0.007 834.57 0.02G1 417.29

G1 G6 G3

G1 0.013 417.289

G6 41728.75 32099.15
9629.6 kg/h

% recycled

## G6H'G6 G1H'G1 G4H'G 4 Q

H'G Cs(TG TD ) H o

G6
9629.6

0.2306
G4 41728.75

Q = 440.605 KW

Heat bal.

## 92.17 kJ/kg d.a

H'G1 Cs1(TG1 T0 ) H1 o

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

## - Q G6H'G6 G1H'G1 G4H'G 4

9629.60(89 .43) 32099.15(4 3.57) - 41722.38(9 2.17)
- 1586178.59

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

## G4H'G4 L sHS1 G2H'G2 L sHS2 Q

G2 G4 41722.38 kg d.a/h
H'G2 Cs2 (TG2 T0 ) H2o
Whe re
CS2 1.0426 KJ/kg d.a
H'G2 1.0426(37.8 0) 0.022501
89.43 KJ/kg d.a
H'S2 1.63781 H'S1
subs to the eqn :
41722.38(92.17) 662.26(H'S2 1.63781) 41722.38(89.43) 662.26H'S 2 Q
Q 115403.98

KJ hr

hr 3600s

## Nt= 2.2? Is this reasonable design?

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

## CsB 0.24 0.45 0.24 0.45(0.03)

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

## 0.48(200 - 70) 0.06(1)(15 0 - 70) (0.06 - 4x10)1008. 1 4x10 - 3 1

(200 150) (0.06 4 x10 3 )(0.45)( 244.18 150)

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

## since, Hb 0.03;mg 11622.10699 / 1 0.03

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

## percent under the same conditions?

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:

L

0.125 DG0.67 T

T TL

## Thb Twb (Tha Twa )

ln[( Thb Twb ) /( Tha Twa )]

## since, Twb Twa

1000 150 (244.18 180)
ln[(1000 150) /( 244.18 150)]
785.82

ln 9.0253
357.1863 o F

so,
L

## Basis: 100 total moisture

qT

2.226 x106
0.125(2.72)( 2000)0.67 (357.1863)

## Total moisture equilibrium moisture = Free moisture

1st condition
X1: 35 4 = 31
X2: 10 4 =6
Xc: 20 4 = 16

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.

## Latent heat of H2O at 40C = 575

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

## Cp for H2O vapor

= 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:

## GH2 + LsX1 = H1 + LsX2

G(0.007) + 10 x3(0.5) = GH1+10 x 3(0.003)

## 0.007G + 4.7 x103 = GH1

(1)

EVAPORATION
HG2 = Cs(TG2- To) + H2
= [1.005 + 1.88(0.007)](120-0) + 0.007(2501)

1.

## It is a unit operation which means to concentrate a solution considering a non-volatile

solute and volatile solvent.

## For the exit gas,

HG1 = Cs(TG1- To) + H1
= [(1.005 + 1.88H1)(45-0) + H1 (2501)

2.

a.

condensation

b.

evaporation

c.

precipitation

d.

extraction

solution

## For the entering solid,

Hs1 = Cps(Ts1-To) + X1 Cpa(Ts1-To)
= 0.221(25-0) + 0.5(0.48)(25-0)

3.

a.

condensation

b.

evaporation

c.

precipitation

d.

extraction

a.

solubility

## Hs2 = Cps(Ts2-To) + X2Cpa(Ts2-To)

b.

temperature

= 0.21(400-0) + 0.03(0.48)(40-0)

c.

frothing

d.

specific heat

## Hs2 = 8.976 cal/g

4.
Substituting into Eq,

## Which of the following is not a proper assumption in evaporator calculations?

a.

The standard temperature difference is based on the temp of the boiling liquid at
the liquid vapor interface

b.

interface
c.

## 94.4612G 17.74 = 2585.6GH1

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

## Using (1) &(2),

G=159140.7017g/h~159.1407 kg/h
H1=0.03653 gH2O/g air

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.

## What is the usual solvent in an evaporation process?

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.

## none of the above

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.

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.

## single effect evaporator

evaporating liquid

b.

## double effect evaporator

a.

temperature change

c.

b.

heat transfer

d.

c.

d.

## 10. When two or more evaporators are connected, it is called

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.

## multiple effect evaporator

d.

crystallizing evaporator

d.

## multiple effect forward evaporator

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.

## forced circulation evaporator

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.

## Short-tube vertical evaporators

b.

entrainment losses

c.

## forced circulation evaporator

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

## 28. These are frequently used to reduce product losses

a.

recirculation of product

a.

b.

steam recycling

b.

c.

c.

steam jacket

d.

## high powered evaporator

d.

entrainment separators

22. This is normally the cheapest per unit capacity type of evaporator

## 29. This employ reciprocating, rotary positive-displacement , centrifugal or axial flow

a.

long-tube evaporator

direction

b.

a.

## knitted wire mesh

c.

short-tube evaporator

b.

d.

## falling film long tube evaporator

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

## development of an evaporator employing a ___

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.

## but once built, the evaporator establishes its own equilibrium.

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

a.

b.

tube velocity

c.

tube rate

d.

## none of the above

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

## 38. This is done in a modified falling film evaporator

44. In commercial practice, the areas in all effects for a multiple effect evaporator are

a.

b.

c.

## falling film type evaporation

must be satisfied, and if the final solution is concentrated, the feed rate will be ______.

d.

## agitated film evaporation

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.

## None of the above

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.

## None of the above

b.

product quality

c.

evaporators efficiency

d.

percent yield

## 41. The fresh feed enters at the coldest effect

a.

Feed-forward

b.

Feed-backward

c.

Parallel-feed

a.

Thermal recompression

d.

## None of the above

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.

## Enthalpy concentration chart

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

## Unit Operations Economics

Evaporation (objective questions)
1. b
2. b
3. d
4. a
5. a
6. a
7. c
8. c
9. c
10. c
11. a
12. b
13. b
14. c
15. c
16. d
17. a
18. b
19. d
20. c
21. b
22. a
23. a
24. a
25. a
26. d
27. a
28. b
29. d
30. b
31. d
32. c
33. a
34. b
35. b
36. c
37. a
38. c
39. d
40. a
41. c
42. b
43. b
44. c
45. d
46. 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

## Unit Operations Economics

9. An ____is a series of equal payments occurring at equal time intervals.
a. principal
b. interest
c. capital
d. annuity
10. The amount of an ___is the sum of all the payments plus interest if allowed to accumulate at a
definite rate of interest from the time of initial payment to the end of the term.
a. principal
b. interest
c. capital
d. annuity
11. Common type of ____which involves payments, which occur at the end of each interest period
a. Perpetuity
b. Present worth of annuity
c. capital
d. annuity
12. Defined as the principal which would have to be invested at the present time at compound
interest rate to yield a total
a. Perpetuity
b. Present worth of annuity
c. capital
d. annuity
13. An annuity in which the first payment is due after a definite number of years.
a. Perpetuity
b. Present worth of annuity
c. deferred interest
d. deferred annuity
14. It is an annuity in which the periodic payments continue indifferently.
a. Perpetuity
b. Present worth of annuity
c. deferred interest
d.deferredannuity
15. Defined as the original cost of the equipment plus the present value of the renewable
perpetuity.
a. Perpetuity
b. Present worth of annuity
c. deferred interest
d.capitalizedcost
16. An ____design could be based on conditions giving the least cost per unit of time or the
maximum profit per unit of production.
a. optimum economic
b. plant
c. simple economic
d.plant economic
17. A determination of an ____condition serves as a base point for a cost or design analyses, and
it can often be quantitized in specific mathematical form.
a. optimum
b. plant design
c. simple
d.plant economic
18. The ___has one distinct advantage over the analytical method.
a. optimum
b. graphical
c. simple
d.economical

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

## Unit Operations Economics

28. The concept of this is based on converting an overall decision situation involving many
variables into a series of simpler individual problems with each of these involving a small
number of total variables.
a. economics
b. programming
c. linear programming
d. dynamic programming
29. When quality constraints or restrictions on certain variables exist in an optimization situation, a
powerful analytical technique is the use of :
a. Lagrange Multipliers
b. Geometric Programming
c. steepest Ascent or Descent
d. dynamic programming
30. For the optimization situation in which two or more independent variables are involved,
response surface can often be prepared to show the relationship among the variables one of
the early methods proposed for establishing optimum conditions from response surfaces is
known as the method:
a. Lagrange Multipliers
b. Geometric Programming
c. linear programming
d. steepest Ascent or Descent
31. A technique for optimization, based on the inequality relating the arithmetic mean to geometric
mean, with this method the basic idea is to start by finding the optimum way to distribute the
total cost
a. Lagrange Multipliers
b. Geometric Programming
c. linear programming
d. steepest Ascent or Descent
32. ____(CPM) and program evaluation and review technique) have received particular attention
and have shown the desirability of applying mathematical and graphical analysis
a. critical path method
b. critical planning method
c. careful planning and management
d. none of the above
33. The word ____is used as a general term for the measure of the amount of profit that can be
obtained from a given situation.
a. profitability
b. income
c. net income
d. sales
34. It is the common denominator for all business activities before capital is invested to a project or
enterprise
a. profitability
b. income
c. net income
d. sales
35. ____on investments is ordinarily expressed on an annual percentage basis. The yearly profit
divided the by the total initial investment necessary represents the fractional return:
a. rate of return
b. interest income
c. profitability
d. annuity
36. ___is defined as the difference between income and expense.
a. profit
b. gross income

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.
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

## c. Amount of interest earned by a unit principal in a unit of time

d. A series of equal payments made at equal interval of time
46. Which one of the following method is not a method of depreciating plant equipment for
accounting and engineering economic analysis purposes?
a. double entry method
b. fixed percentage method
c. sum-of-years digit method
d. sinking fund method
47. ___ is a science which deals with the attainment of the maximum fulfillment of societys
unlimited demands for goods and services.
a. Political science
b. Economics
c. Engineering Economy
d. Social Science
48. It is the branch of economics which deals with the application of economics laws and theories
involving engineering and technical projects or equipments.
a. Political science
b. Economics
c. Engineering Economy
d. Social Science
49. This refers to the products or services that are directly used by people to satisfy their wants.
a. Producer goods and services
b. Consumer goods and services
c. Luxury Products
d. Supply
50. Those that are used to produce the goods and services for the consumer are called
a. Producer goods and services
b. Consumer goods and services
c. Machineries and Technology
d. Supply
51. This refers to the satisfaction or pleasure derived from the consumer goods and services.
a. Product Satisfaction
b. Consumers contentment
c. Luxury Products
d. Utility
52. These are products that have an income-elasticity of demand greater than one.
a. Basic Commodities
b. Consumer goods
c. Luxury Products
d.Supply
53. If the income elasticity of demand is greater than one, this means that
a. as income decreases, more income will be spent on the basic commodities
b. as income increases, more expenses will be made on the basic commodity products
c. as income increases, more income will be spent on luxury items
d. as income decreases, less will be spent on the basic commodity products
54. It is the amount of goods and products that are available for sale by the suppliers
a. Producer goods and services
b. Consumer goods and services
c. Machineries and Technology
d. Supply
55. The want or desire or need for a product using money to purchase it.
a. Supply
b. Consumer goods and services
c. Luxury Products
d. Demand

## 56. The law of supply and demand, states that

a. When free competition exists, the price of the product will be that value where supply is
equal to the demand
b. When perfect competition exists, the price of the product will be that value where supply is
equal to the demand
c. When free competition exists, the price of the product will be that value where supply is
greater to the demand
d. When perfect competition exists, the price of the product will be that value where supply is
greater to the demand
57. This is a form of market structure where the number of suppliers is used to determine the type
of market.
a. Market Structures
b. Competition
c. Free competition market
d. Perfect Competition
58. This is a market situation wherein a given product is supplied by a very large number of
vendors and there is no restriction of any additional vendor from entering the market.
a. Market Structures
b. Competition
c. Free competition market
d. Perfect Competition
59. A place where the vendors or the sellers and vendees or the buyers come together is called
a. Market Structures
b. Market
c. Free competition market
d. Perfect Competition market
60. This is defined as the interest on a loan or principal that is based on the original amount of the
loan or principal.
a. Ordinary Simple Interest
b. Simple Interest
c. Exact Simple Interest
d. Compound Interest
61. This is based on one bankers year.
a. Ordinary Simple Interest
b. Simple Interest
c. Exact Simple Interest
d. Compound Interest
62. __ is based on the exact number of days in a given year.
a. Ordinary Simple Interest
b. Simple Interest
c. Exact Simple Interest
d. Compound Interest
63. One bankers year is equivalent to
a. 365 days
b. 350 days
c. 12 months and 30 days
d. 12 months and 15 days
64. This is defined as the interest of loan or principal which is based on the amount of the original
loan and the previous accumulated interest
a. Ordinary Simple Interest
b. Simple Interest
c. Exact Simple Interest
d. Compound Interest

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
c. porosity
d, viscosity

## Unit Operations Economics

4. This includes all engineering aspects involved in the development of either a new, modified or
expanded industrial plant is called
a. plant design
b. optimum design
c. process design
d. engineering design
5. A chemical engineering specializing in the economic aspects of design is called
a. plant engineer
b. cost engineer
c. design engineer
d. process engineer
6. This refers to the actual design of the equipment and facilities for carrying out the process
a. process engineering
b. plant design
c. process design
d. optimum design
7. The final step before construction plans for plant and includes complete specifications for all
components of the plant and accurate costs based on quoted prices are obtained
a. preliminary design
b. quick estimate design
c. firm process design
d. detailed design estimate
8. A thorough and systematic analysis of all factors that affect the possibility of success of a
proposed undertaking usually dealing with the market, technical, financial, socio-economic
and management aspects is called
a. pr5oject feasibility study
b. plant design
c. project development and research
d. product development
9. Discusses the nature of the product line, the technology necessary for production, its availability,
the proper mix of production resources and the optimum production volume
a. market feasibility
b. socio-economic feasibility
c. technical feasibility
d. management feasibility
10. Discusses the nature of the unsatisfied demand which the project seeks to meet growth and
the manner in which it is to be met
a. financial feasibility
b. management feasibility
c. market feasibility
d. technical feasibility
11. A multiple effect evaporator produces 10, 000 kg of salt from a 20% brine solution per day. One
kg of steam evaporates 0.7 N kg of water in N effects at a cost of P25 per 1000 kg of steam.
The cost of the first effect is P450, 000 and the additional effects at P300, 000 each. The life
of the evaporator is 10 years with no salvage value. The annual average cost of repair and
maintenance is 10% and taxes and insurance is 5%. The optimum number of effects for
minimum annual cost is
a. 3 effect
b. 5 effects
c. 4 effects
d. 2 effects
12. A process requires 20, 000 lb/hr of saturated steam at 115 psig. This is purchased from a
neighboring plant at P18. 00 per short ton and the total energy content rate (mechanical) in
the steam may be valued at P7. 5 x 10-6 per Btu. Hours of operation per year are 7200. The
friction loss in the line is given by the following equation

## F = 187.5 Lq 1.8 mc 0.20 in ft-lbs/lbm

d 0.20 Di 4.8
Cf = 1.44 Di 1.5 L , in p/yr
Where:

## L = length of straight pipe, ft.

q = steam flow rate, cu. ft. per sec
mc = steam viscosity cp.
d = steam density, lb per ft3
Di = inside diameter of pipe, inches
The optimum pipe diameter that should be used for transporting the above steam is
a. 6 in
b. 4 in
c. 3 in
d. 5 in
o
13. A smelting furnace operating at 2, 400 F is to be insulated on the outside to reduce heat losses
and same on energy. The furnace wall consists of a inch steel plate and 4 inch thick
refractory inner lining. During operation without other insulation, the outer surface of the steel
plate exposed to air has a temperature of 300oF. Ambient air temperature is at 90oF.
Operation is 300 days per year. Thermal conductivities in Btu per hr-ftoF are: steel plate = 26;
refractory =0.1; insulation to be installed = 0.025. The combined radiation and convection loss
to air irrespective of material exposed is 3 Btu per hr-ft2-oF, annual fixed charge is 20 % of the
initial insulation cost. If heat energy is P5.0 per 10, 000 Btu and installed cost of insulation is
P100 per inch ft2 of area, the optimum thickness of the outer insulation that should be installed
is
a. 8 in
b. 12 in
c. 10 in
d. 6 in
14. An organic chemical is produced by a batch process. In this process chemical X and Y react to
form Z. Since the reaction rate is very high, the total time required per batch has been found
to be independent of the amount of materials and each batch requires 2 hr, including time for
charging, heating, and dumping. The following equation shows the relation between the
pound of Z produced (lbz) and the pound of X (lbx) and Y (lby) supplied:
lbz = 1.5(1.1lbxlbz +1.3lbylbz lbxlby)0.5
Chemical X costs P0.09 per pound, chemical Y costs P0.04 per pound and chemical Z sells
for P0.8 per pound. If half of the selling price for chemical Z is due to cost other than raw
materials, the maximum profit obtainable per pound of chemical Z is
a. P0.3 per lbz
b. P0.5 per lbz
c. P0.12 per lbz
d. P0.25 per lbz
15. One hundred gram moles of R are to be produced hourly from a feed consisting of a saturated
solution of A. (Cao = 0.1 gmole per liter). The reaction is A
R with rate R = (0.2/hr) Ca.
Cost of reactant at Cao = 0.1 gram mol per liter is P3.75/g-mole A; cost of backmix reactor,
installed complete with auxiliary equipment, instrumentation, overhead, labor depreciation,
etc. is P0.075 per hr-liter. The conversion that should be used for optimum operation is
a. 45%
b. 60%
c. 50%
d. 40%
16. One hundred lb moles of reactant A at a concentration of 0.01 lbmole per cuft is to be reacted
with reactant B to produce R and S. The reaction follows the aqueous phase elementary
reaction:
A + B ------- R +S where k = 500 cuft/(lbmole-hr).
The amount of R required is 95 lbmoles/hr. Data:
* in extracting R from the reacted mixture, A and B are destroyed

* 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

## 17. April 1992.

A unit of welding machine cost P45, 000 with an estimated life of 5 years. Its salvage value id
P2, 500. Find its depreciation rate by straight-line method.
a. 17.75%
b. 19.88%
c. 18.89%
d.15.56%
18. April 1997.
A machine has an initial cost of P50, 000 and a salvage value of P10, 000 after 10 years. Find
the book value after 5 years of using straight-line depreciation.
a. P12, 500
b.P30, 000
c. P16, 400
d.P22, 300
19. October 1992.
The initial cost of a paint sand mill, including its installation, is P800, 000. The BIR approved
life of this machine is 10 years for depreciation. The estimated salvage value of the mill is
P50, 000 and the cost of dismantling is estimated is estimated to be P15, 000. Using straightline depreciation, what is the annual depreciation charge and what is the book value of the
machine at the end of six years.
a. P74, 500 ; P340, 250
b. P76, 500 ; P341, 000
c. P76, 500 ; P 342, 500
d. P77, 500 ; P343, 250
20. November 1997.
The cost of the equipment is P500, 000.00 and the cost of installation is P30, 000. If the
salvage value is 10% of the cost of equipment at the end of five years, determine the book
value at the end of the fourth year. Use straight-line method.
a. P155, 000
b.P140, 000
c. P146, 000
d. P132,600
21. April 1998.
An equipment costs P10, 000 with a salvage value of P500 at the end of 10 years. Calculate
the annual depreciation cost by sinking fund method at 4% interest.
a. P791.26
b.P950.00
c. P971.12
d. P845.32
22. November 1995.
A machine costing P720, 000 is estimated to have a book value of P40, 545.73 when retired
at the end of 10 years. Depreciation cost is computed using a constant percentage of the
declining book value. What is the annual rate of depreciation in %?
a.28
b. 25
c. 16
d.30
23. November 1998.
AMD Corporation makes it a policy that for any new equipment purchased; the annual
depreciation cost should not exceed 20 % of the first cost at any time with no salvage value.
Determine the length of service life is necessary if the depreciation used is the SYD method.
a.9 years
b. 10 years
c. 12 years
d.19
years
24. November 1996.
At 6%, find the capitalized cost of a bridged whose cost is P250M and the life is 20 years, if
the bridge must be partially rebuilt at a cost of P100M at the end of each 20 years.

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
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

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

## operation if the sum-of-the-years-digits methods were used for depreciation accounting

a. \$16,356.72
b. \$26,285.72
c. \$26,356.72
d. \$16,285.72
47. 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.
a. \$ 35, 555. 33/ yr
b. \$ 55, 333. 33/ yr
c. \$ 35, 333. 33/ yr
d. \$ 53, 333. 33/ yr
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 percent sinking-fund method were used to determine depreciation costs
a. \$ 3 556.24
b. \$ 3 354.35
c. \$ 3 484.31
d. \$ 3.034.35
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-yearsdigits method by the straight-line method.
a. 19 years
b. 23 years
c. 17 years
d. 18 years
52. Referring to the previous number, determine the length of service life necessary if the
equipment is depreciated by the straight-line method.
a. 8 years
b.10 years
c. 12 years
d. 9 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
a. \$ 6,000
b. \$ 5,000
c. \$ 9,000
d. \$ 7,000
54.By using Sum-of-digits depreciation
a. \$ 6,000
b. \$ 5,000
c. \$ 9,000
d. \$ 7,000
55. By using Double-declining balance depreciation
a. \$ 625

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

## 63. The total depreciation after 5 years.

a. P819.12
b. P562.23
c. P456.26
d. P895.23
64. Estimate the book value at the end year for 5 years.
a. P1, 180.98
b. P5, 125.25
c. P1, 256.32
d. P5, 235.00
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.
a. P 12,108
b. P12, 008
c. P11,355
d. P10,245
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.
a. P 12,583
b. P 10,483
c. P 12,483
d. P 10,583
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;
a. P 120,566
b. P 120,452
c. P 120,000
d. P 130,000
68. Refer to the previous problem. What is the book value of the calciner after 5 years of
use? Assume a scrap value of P22, 000 for textbook for DBM.
a. P 96, 570.00
b. P 69, 235.00
c. P 59, 235.00
d. 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.
a. P72 091
b. P72 356
c. P71 190
d. P72 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.
a. 733
b. 562
c. 252
d. 377
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.

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
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

## cost 200 ft 2 = \$4, 547.15

2. Refer 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?
GIVEN:
A1 = 100 ft2
i100-400 = 0.60

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

## For 600 ft2

600
C1985 = \$11,649.13

500
C1985 = \$13,503.00

0.81

700
C1985 = \$13,503.00

600
C1985 = \$15,298.79

0.81

## cost1985 = \$20, 423.38

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

## For 300 ft2

300
C1985 = \$6,414.73

200
C1985 = \$8,181.50
For 400 ft2

0.60

## For 800 ft2

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

## Present year = 1980

P1980 = \$3,000
REQUIRED:
1985 purchase cost with 1500 ft2
SOLUTION:
For 800 ft2

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

## For 1,000 ft2

1,000
C1985 = \$17,046.32

800
C1985 = \$20,423.39

0.81

## For 1,500 ft2

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
=

## Total Direct Plant Cost = \$879,000

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

## 100% (\$300,000)= \$300,000

39% (\$300,000)
=

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

## 100% (\$300,000)= \$300,000

39% (\$300,000)
=
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
=

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)

## % change = 100 - 63.84

\$61,530
=

% change = 36.16%

\$169,530

## Fixed Capital Investment = \$1, 246, 530

9. Refer to the previous problem and on the basis of this information, what is the total capital
investment?
GIVEN:
Equipment Cost = \$300,000
Contractors Fee = 7% of the direct plant cost
Fixed capital investment = \$1, 246, 530
REQUIRED:
Total capital investment
SOLUTION:
Fixed Capital Investment
\$1, 246, 530
Working Capital
74% (\$300,000)
=
\$222,000

## Total Capital Investment = \$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.
GIVEN:
Total Capital Investment
\$1,500,000
Product
3,000,000 kg annually
Selling Price
\$0.82/kg
Working Capital
15% of the total capital
Raw Materials Cost
\$0.09/kg
Labor
\$0.08/kg
Utilities
\$0.05/kg
Packaging
\$0.008/kg
Distribution Cost
5% of total capital cost
REQUIRED:
% change in total cost
SOLUTION:
TPC = FC + WC +VO
TPC = 0.35 + 0.040 + 0.25

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

## by ratio and proportion

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:

## For new ieff = [1+ r/m) m-1

Ieff = [1 + 0.2/52) -1 = 0.2209
Solving for S,
S = R[1+ ieff) 1]/ieff
S = \$ 143951.4873
17. 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.
GIVEN:
Initial cost = \$18000
Lb of water = 400000 lb
Cost of additional effect = \$15000
Life period = 10
Salvage value = 0
Fixed charges = 15% of first cost
Steam cost = \$1.50/1000 lb
Maintenance charges = 5% of first cost
Operation = 300 days/year
Lb of steam/lb water = 0.85 x no. of effects
REQUIRED:
Optimum number of effects for minimum annual cost
SOLUTION:
Let x = additional no. of effects
Cost of equipment = 18000 + 15000x
FC = 0.15 (18000 +15000x)
= 2700 + 2250 x
Annual maintenance = 0.05(18000+15000x)
= 900 + 750x
Depreciation/yr = (18000+15000x)/10
d = 1800 + 1500x
lb of steam = 400000lbH2O/day (300 days/yr)
0.85(x+1)
= 1.41176 x 108
(x+1)

1.41176x10 8

1000
x 1

## Steam cost / yr = 1.50

= 70,588.23 / (x+1)
Total Cost per year = CT = FC + Steam cost + depreciation + maintenance cost

## CT = (2700 + 2250x) + (1800+1500x) + (900+750x) + (70588.23/x+1)

CT = 5400 + 4500x + 70588/(x+1)2

A = DoL =

dC T
70588
4500
dx
( x 1) 2

Uo

## 0 = 4500(x +2x+1) 70588

0 = 4500x2 + 9000x 66088
x=

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

## 90002 44500 66088

2(4500)

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 )

## constant at 2.0 Btu/h-ft2-F for all insulation thickness.

GIVEN:
Steam
400F
do = 10.75 in
Do (with insulation) = 10.75 + 2 It
Cost of steam = \$1.80/1000lb
Thermal conductivity = 0.03 Btu/h-ft2-F/ft
Cost of insulation/ft = \$4.5 It
Annual fixed charges + maintenance = 20% of Initial cost
Length = 1000 ft
T surrounding = 70F
h = 2 btu/h-ft2F
REQUIRED:

## (10 .75 I t )(2I t ) 2 0.935

0 = 900 I t 2.31 ( 10 .75 I t )(10 .75 2I t )
(10 .75 I t )(2I t ) 2 0.935
It = 1 TAC = \$3228
= 1.5 TAC = \$3054
It = 1.4 TAC = \$3057
19. 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

## Optimum economic thickness insulation

GIVEN:

SOLUTION:

FCI = \$10 M
Working capital = 25% TCI
Annual depreciation costs = 10% FCI
Annual profit = \$3 M

## Cost of insulation = (4.5 It) (1000 ft ) = 4500 It

FC = 0.20 (4500 It)
FC = 500 It
cost of steam = m = UAoT
T = 400 70 =330F
= 826 btu/lb

REQUIRED:
% return on investment (ROR)
SOLUTION:

ROR =

annualprofit
TCI

## But TCI = FCI + WC

Let x = TCI
x = 10 M + 0.25x
x = TCI = \$13.33M

= 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

## POP = 2.5 years

21. 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.
GIVEN
Payout period = 10 years
Minimum annual return = 0.10 of fictitious expense
Annual depreciation cost = 8% TCI
REQUIRED
Standard rate of return
SOLUTION
Payout period =

FCI
averageprofit avedep'n

yr
yr

## Ave. profit = annual profit expenses

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

## Common Stocks Sold

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.
Total Current Asset = \$ 44,000

## other 2000 lb cost = \$ 0.028/lb

26. 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.
recent price = \$ 0.031/lb
For question nos. 27 31.
The following are the data gathered from the AMD Food Corporation:
Cash

\$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.
BALANCE SHEET
ASSETS

EQUITIES

29. What is the total amount of the Current liabilities of the AMD Corporation?
Total Current Liabilities = \$ 15,000
30. What is the total amount of the Fixed Assets of the AMD Food Corporation?
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.
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.
From the income statement;
Gross Income = \$36,100

Total
5,140

## 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

## ANSWER: Current Asset = \$9, 700

35. Determine the current liabilities of MADSteel Company

SOLUTION:

## Quick Ratio = Current assets Inventory

Current liabilities
= \$9,700 \$1, 600
\$3, 540
Quick Ratio = 2.29

## 37. Determine the current ratio of MADSteel Company

33. Determine the cash asset for the MADSteel Company at the given date.

SOLUTION:

## ANSWER: Cash Asset = \$6,100

Current ratio =

current assets
Current liabilities

Cash Assets
Cash in Bank
Government Bonds

\$ 3,100
3,000
Total

6,100

= \$9, 700
\$3, 540

## Current ratio = 2.74

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

## x = total annual expenses inc depn/yr

x = 100,000 + 0.12x
x = \$ 13,636.36 = d
13,636.36 =

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 = 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=

## After 5 years of use:

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

## V1 = 40,000 4,363.64 = \$ 35,636.36

V2 = 35,636.36 - 4,363.64 = \$ 31,272.72
V3 = 31,272.72 - 4,363.64 = \$ 26,909.08
V4 = 26,909.08 - 4,363.64 = \$ 22,545.94
V5 = 22,545.94 - 4,363.64 = \$ 18,181.8
% paid off =

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:

## 30,000 5,000 = R (1+ 0.06)10 - 1 / (0.06)

R = \$ 1,896.70 / 10 yr
da = \$ 189.67/yr

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=

## d = \$ 53, 333. 33/ yr

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
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

## = n(d) = 3(8,200) = P24,600

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

## d12 = P3, 375 (12) = P 40,500

C12 = Co - d12 = 60,000 40,500
C12= P19, 500
61. Determine the book value at the end of 12 years by SFM:
GIVEN:
Co = P56, 000 + 4,000 = P60, 000 CL = 0.1 Co
L = 10
i = 0.12
REQUIRED: C12 using SFM

P54,000
= P 1,263
42.7533

D 12 = d F 12% , 16
A,

1263 (24.1331)

## d12 = P30, 480

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

## C12 = Co - d12 = 60,000 30,480

C12= 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
GIVEN:
Co = P2, 000
depn = 10%
REQUIRED: C5
SOLUTION:
Year
Book value at
value
the beginning
1

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

## 63. The total depreciation after 5 years.

GIVEN:
Co = P2, 000

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

## 1 L = 15,000 1 10 = P2, 517

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 = Co D5 = 220,000 100,000 = P 120,000

C5 = P 120,000
68. Refer to the previous problem. What is the book value of the calciner after 5 years of use?
Assume a scrap value of P22, 000 for textbook for DBM.
GIVEN:
Co = P220, 000
L = 10
n=5
REQUIRED: D5 &
SOLUTION:

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

## 5/15 (11,000) = 3,664

4/15 (11,000) = 2,933
15 (11,000) = 2,200
2/15 (11,000) = 1,467
1/15 (11,000) = 733

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:

## Present worth factor, i = 7%

n = 12
present cost of warehouse 1

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

## 0.004/0.005 = (15 x)/ 1.00

x = 14.20 years

i/[(1+i)n 1 ] = 0.0795
therefore

R = \$3975

## m = 3975/400 = 9.9 or 10 days

76. 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?
SOLUTION:
i = (1+ 0.05 )4 - 1

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
W = weight

## Cw = k1W (direct proportion of raw material cost to weight)

Cm = k2/W (inverse proportion of machining cost to weight)
Co = Co
(constant value)

## 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 ft2 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 ft 2,
employing the 0.6 factor, and neglecting the interest).

The minimum total cost can be determined by differentiating cost with respect to weight.
dCt/dW = k1 k2/W

5, 000
5

## dollars per year

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

## 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
SOLUTION:
Ct = 1, 900 N = 65, 000 N-0.95
dCt = 1, 900 61, 800 N -0.95 = 0
dN
N = 5.95 or 6

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:

5, 000

## t1 = (M/R) (T1 t1) = 4/5 x 103 (148 75) = 11.7 F

U x 25
200 x 25
Outlet temp. for water :
148 11.7 = 136 F
cp = 0.5
methanol = 0.79g/cc
q = 10, 000 x 8.33 x 0.79 (0.5)(148 -100) = 1, 580, 000 Btu/ hr
tm = 25 11.7 = 17.7
ln (25/11.7)
q = UAt
A=
1, 580, 000
200 x 17.7
A = 446 ft2
Estimated optimum cost:
446 x 9 = \$4, 014

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

## Operation = 7200 hrs/yr

k = 0.028 Btu
REQUIRED: Most economical thickness of insulation
SOLUTION:
Basis: A = 1 ft1
q = - kAT
= - (0.028)(1)(110-1210)
x
q = 30.8
x
cost of fuel = 30.8 x 1gal/142000 Btu (\$0.04/gal)(7200hr/yr
x
cost of fuel = 0.06246705
x
cost of insulation = 0.06246705 + 0.3 x
x
dTc = -0.06246705 + 0.3 = 0
x2
x = 5.48 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?
GIVEN:
Reaction:
A+B
C
1 hr time per batch
A = \$0.10/lb
B = \$ 0.05/ lb
REQUIRED: minimum cost of raw materials / lb of product
SOLUTION:
Ratio of B: A
= 0.5
Assume: 1 LB OF a AND 1LB OF b are used in the making of C
C = 2.8 ( 1 C 1.2C + 0.5C2 ) 0.5
dC = 1.4 ( 1 C 1.2C + 0.5 C2) 0.5

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?

## 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.
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

## Fixed cost = \$15/ton

Operation = 200 days/year
Pay out period = 5 years
Interests = 15%
No salvage value
Selling price = \$ 263.13
REQUIRED: efficiency
SOLUTION:
E = 500(0.5) + 300(0.6667) 300(0.71)
500(0.5) + 300(0.6667)
E = 52.677%
92. 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?
GIVEN:
Untreated ties = \$2.50
n=7
Created ties = X
n = 10
REQUIRED: maximum installed cost
SOLUTION:
Getting the annual depreciation cost
0.08 =

(2.50/7) ( x /10)
X 2.50
X = \$3.10

## Ct = 15 +3.825x +(19893/x+1) 9+ 2.25 +0.15x +3.33x

dCt/dx = 3.48x - 19893/ (x+1)2 = 0
3.48 ( x2 +2x +1) 19893 = 0
x = \$74.6
90. Determine the selling price in dollars per ton (100% mineral basis) required for which the cost
of the n new equipment is justified.
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: selling price
SOLUTION:
Since x = \$74.6
19893 / (74.6 + 1) = \$ 263.13
91. What is the % increase in recovery and rejection for the new process based on mineral and
gauged?
GIVEN:
500 tons/day of ore with assay of 50 % mineral
300 tons/day of ore with assay of 66.7% mineral

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
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