321.

421.2

2.Let's say you resolve to drink one less beer per month for the next 40 years. Assume that this represents a savings of $3 per month. If you take that extra $3 and invest it each month in your retirement account, how much extra will you have when you retire in 40 years? Assume your retirement account earns 12% per year, compounded monthly.

This is a future value of an annuity question:

0 1 2 3 4 ... 480
  3 3 3 3 3
PV         FV

You can calculate the PV of the annuity and then calculate the FV of that PV:

\( \Large PV = P3 \left [ \frac{1}{r} - \frac{1}{r \left(1+r \right )^{n} } \right ] \)

Substituting:

\( \Large PV = 3 \left [ \frac{1}{\frac{.12}{12}} - \frac{1}{\frac{.12}{12} \left(1+\frac{.12}{12} \right )^{480} } \right ] = 3[99.157] = 297.47 \).

This is the PV. You want the FV.

\(\Large 297.47 \left ( 1+ \frac{.12}{12} \right)^{480} \) = $35,294.14

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