Dog up! Frank is looking at a new sausage system with an installed cost of 540,000 . The cost will depreciate straight-line to zero over the projects five year life, at the end of which the sausage system can be scrapped for $80,000. The sausage system will save the firm $170,000 per year in pretax operating cost , and the the system requires an initial investment in net work capital of $29,000. If the tax rate is 34% and the discount rate is 10 percent , what is the NPV of this project?