Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$505,000.$ This cost will be depreciated straight$-$line to zero over the project$$s five$-$year life, at the end of which the sausage system can be scrapped for $$77,000.$ The sausage system will save the firm $$168,000$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$31,000.$ If the tax rate is $25$ percent and the discount rate is $13$ percent, what is the NPV of this project?