Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$440,000.$ This cost will be depreciated straight$-$line to zero over the project$$s five$-$year life, at the end of which the sausage system can be scrapped for $$51,000.$ The sausage system will save the firm $$138,000$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$24,500.$ If the tax rate is $22$ percent and the discount rate is $10$ percent, what is the NPV of this project?