Dog Up! Franks is looking at a new sausage system with an installed cost of $249,600. 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 $38,400. The sausage system will save the firm $76,800 per year in pretax operating costs, and the system requires an initial investment in net working capital of $17,920. If the tax rate is 23 percent and the discount rate is 16 percent, what is the NPV of this project