ACCOUNTING AND FINANCE 2 ACCOUNTING AND FINANCE Accounting and Finance Author’s Note: Part A 2 Capital budgeting for the sites in Wodonga and Bathurst 2 Product Cannibalization 3 Answer to excess recorded sales 4 Adding the real cost of the old factory shed 4 Part B 5 Executive Summary 5 Introduction 6 Capital Structure and Cost of Capital 6 Weighted Average Cost of Capital (WACC) 6 Cost of Capital in relation to CAPM 7 ARB Ltd vs. Modine Ltd 8 Financial