Dog Up! Franks is looking at a new sausage system with an installed cost of $465,000. The fixed asset will qualify for 100 percent bonus depreciation. In five years, the sausage system can be scrapped for $61,000. The sausage system will save the firm $143,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $27,000. If the tax rate is 22 percent and the discount rate is 10 percent, what is the NPV of this project? (Do not round intermediate calculations and round your answer to 2 decimal places.)