Dog Up! Franks is looking at a new sausage system with an installed cost of $257,400. This cost will be depreciated straight-line to zero over the project's 8-year life, at the end of which the sausage system can be scrapped for $39,600. The sausage system will save the firm $79,200 per year in pretax operating costs, and the system requires an initial investment in net working capital of $18,480. If the tax rate is 24 percent and the discount rate is 15 percent, what is the NPV of this project