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This answer results from calculating a commitment fee of $18,750 for both the second quarter and the third quarter. During the second and third quarters the line is completely drawn down, so there is no unused portion of the line and no commitment fee is charged.
In quarters where the full amount of the line ($20,000,000) is drawn down, there will be no commitment fee. In quarters where the full amount of the line is not drawn down, the company will pay a commitment fee on the unused portion of the line of credit commitment in addition to interest on the funds drawn against the line. The commitment fee is an annual fee of .005, so each quarterly fee amount will be the unused balance multiplied by .005 ÷ 4. Note: although the problem says the commitment fee is payable monthly, it is not necessary to calculate the fee separately for each month, since the same amount is outstanding on the line (and thus the same amount is unused) for each of the three months of each quarter. Quarter 1: Interest: $10,000,000 × .08 ÷ 4 $200,000 Commitment fee: $10,000,000 × .005 ÷ 4 12,500 Quarter 1 total $212,500 Quarter 2: Interest: $20,000,000 × .08 ÷ 4 400,000 Committment fee 0 Quarter 2 total 400,000 Quarter 3: Interest: $20,000,000 × .08 ÷ 4 400,000 Commitment fee 0 Quarter 3 total 400,000 Quarter 4: Interest: $5,000,000 × .08 ÷ 4 100,000 Commitment fee: $15,000,000 × .005 ÷ 4 18,750 Quarter 4 total 118,750
This answer omits the commitment fee for the first quarter.
This answer results from calculating a commitment fee of $25,000 for each of the four quarters. A commitment fee of $25,000 per quarter would be due only if the $20,000,000 line were unused all year, because the commitment fee is due on the unused portion of the line only.