Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$480,000.$ This cost will be depreciated straight$-$line to zero over the project's five$-$year life, at the end of which the sausage system can be scrapped for $$67,000.$ The sausage system will save the firm $$159,000$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$28,500.$ If the tax rate is $25$ percent and the discount rate is $13$ percent, what is the NPV of this project? $($Do not round intermedlate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

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