Dog Up! Franks Is looking at a new sausage system with an Installed cost of $520,000. This cost will be depreclated straight-lIne to zero over the project's five-year life, at the end of which the sausage system can be scrapped for $83,000. The sausage system will save the firm $154,000 per year In pretax operating costs, and the system requires an Initial Investment In net working capital of $32,500. If the tax rate is 23 percent and the discount rate is 11 percent, what is the NPV of this project? (Do not round Intermedlate calculetions and round your answer to 2 declmal places, e.g., 32.16.) NPV