Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$468,000.$ This cost will be depreciated straight$-$line to zero over the project's $3-$year life, at the end of which the sausage system can be scrapped for $$72,000.$ The sausage system will save the firm $$144,000$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$33,600.$

If the tax rate is $22$ percent and the discount rate is $12$ percent, what is the NPV of this project?