Dog Up! Franks is looking at a new sausage system with an installed cost of $382,200. This cost will be depreciated straight-line to zero over the project's 3-year life, at the end of which the sausage system can be scrapped for $58,800. The sausage system will save the firm $117,600 per year in pretax operating costs, and the system requires an initial investment in net working capital of $27,440. If the tax rate is 35 percent and the discount rate is 13 percent, what is the NPV of this project?