Dog Up! Franks is looking at a new sausage system with an installed cost of $510,000. The fixed asset will qualify for 100 percent bonus depreciation. In five years, the sausage system can be scrapped for $79,000 The sausage system will save the firm $152,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $31,500. If the tax rate is 21 percent and the discount rate is 9 percent, what is the NPV of this project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) NPV