Dog up! Franks is looking at a new sausage system with an installed cost of $495,000. This cost will be depreciated straigh-line to zero over the projects five-year life, at the end of which the sausage system can be scrapped for $73,000. The sausage system will save the firm $149,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $30,000. If the tax rate is 23% and the discount rate is 11%, what is the NPV of this project?