Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$665,000.$ This cost will be depreciated straight$-$line to zero over the project$$s $5-$year life, at the end of which the sausage system can be scrapped for $$87,000.$ The sausage system will save the firm $$187,000$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$39,000.$ The aftertax salvage value of the equipment is $$67,860.$ What is the annual operating cash flow? If the tax rate is $22$ percent and the discount rate is $10$ percent, what is the NPV of this project?