A four-year project is expected to sell 12,000 units annually at $20.00 per unit. Estimated variable cost is $14.00 per unit, fixed cost is $38,000 per year. Initial cost of the project is $80,000 and straight-line depreciation will be used. The estimates of quantity sold and price may vary by 10.30% (plus or minus), while unit variable cost and fixed cost may vary by 4.60% (plus or minus) from their respective estimates. Calculate the worst-case NPV for this project, assuming a discount rate of 12.60% and a marginal tax rate of 35%.