Aday Acoustics, Inc., projects unit sales for a new $7-$octave voice emulation implant as follows:

Year Unit Sales

$177,400$

$282,800$

$389,400$

$485,700$

$573,500$

Production of the implants will require $$1,580,000$ in net working capital to start and additional net working capital investments each year equal to $20$ percent of the projected sales increase for the following year. Total fixed costs are $$4,300,000$ per year, variable production costs are $$153$ per unit, and the units are priced at $$335$ each. The equipment needed to begin production has an installed cost of $$19,500,000.$ Because the implants are intended for professional singers, this equipment is considered industrial machinery and thus qualifies as $7-$year MACRS property. In five years, this equipment can be sold for about $25$ percent of its acquisition cost. The company is in the $23$ percent marginal tax bracket and has a required return on all its projects of $18$ percent. MACRS schedule.

What is the NPV of the project? $($Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

What is the IRR of the project? $($Do not round intermediate calculations and enter your answer as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$