Dog Up! Franks is looking at a new sausage system with an installed cost of $385,000. The fixed asset qualifies for 100 percent bonus depreciation. At the end of the project's five-year life, the sausage system can be scrapped for $60,000. It will save the firm $135,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $35,000. If the tax rate is 21 percent and the discount rate is 10 percent, what is the NPV of this project? Note: Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.