Dog Up! Franks is looking at a new sausage system with an installed cost of $507,000. 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 $78,000. The sausage system will save the firm $156,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $36,400. If the tax rate is 24 percent and the discount rate is 12 percent, what is the NPV of this project?

A. $-7,637.56

B. $25,999.50

C. $41,745.16

D. $8,108.10

E. $27,299.48

Winnebagel Corp. currently sells 33,000 motor homes per year at $71,000 each, and 13,500 luxury motor coaches per year at $108,000 each. The company wants to introduce a new portable camper to fill out its product line; it hopes to sell 28,000 of these campers per year at $15,500 each. An independent consultant has determined that if Winnebagel introduces the new campers, it should boost the sales of its existing motor homes by 2,400 units per year and reduce the sales of its motor coaches by 1,100 units per year. What is the amount to use as the annual sales figure when evaluating this project? (Enter your answer in dollars, not millions of dollars, e.g., 1,234,567.) Annual sales