Ang Electronics, Incorporated, has developed a new mesh network. If successful, the present value of the payoff $($when the product is brought to market$)$ is $$33\mathrm{.}4$ million. If the mesh network fails, the present value of the payoff is $$11\mathrm{.}4$ million. If the product goes directly to market, there is a $60$ percent chance of success. Alternatively, the company can delay the launch by one year and spend $$1\mathrm{.}24$ million to test market the mesh network. Test marketing would allow the firm to improve the product and increase the probability of success to $90$ percent. The appropriate discount rate is $10$ percent. Calculate the NPV of going directly to market and the NPV of test marketing before going to market. $($Do not round intermediate calculations and enter your answers in dollars, not millions of dollars, rounded to the nearest whole number, e$.$g$.,1,234,567.)$

Should the firm conduct test marketing?