Aria Acoustics, Incorporated $($AAI$),$ projects unit sales for a new seven$-$octave voice emulation implant as follows:

Year Unit Sales

$174,400$

$287,400$

$3106,750$

$499,100$

$568,000$

Production of the implants will require $$1,850,000$ in net working capital to start and additional net working capital investments each year equal to $10$ percent of the projected sales increase for the following year. Total fixed costs are $$3,900,000$ per year, variable production costs are $$262$ per unit, and the units are priced at $$396$ each. The equipment needed to begin production has an installed cost of $$17,900,000.$ Because the implants are intended for professional singers, this equipment is considered industrial machinery and thus qualifies as seven$-$year MACRS property. In five years, this equipment can be sold for about $15$ percent of its acquisition cost. The tax rate is $22$ percent and the required return is $13$ percent. MACRS schedule

What is the NPV of the project?

Note: Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$

What is the IRR?