Dog Up! Franks is looking at a new sausage system with an installed cost of $358,800. 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 $55,200. The sausage system will save the firm $110,400 per year in pretax operating costs, and the system requires an initial investment in net working capital of $25,760. If the tax rate is 21 percent and the discount rate is 14 percent, what is the NPV of this project