Dog Up! Franks is looking at a new sausage system with an installed cost of $480,000 This cost will be depreciated straight-line to zero over the project's five-year life, at the end of which the sausage system can be scrapped for $70,000 The sausage system will save the firm $160,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $29,000 If the tax rate is 34 percent and the discount rate is 10 percent, what is the NPV of this project? (Do not round intermediate calculations and round your final answer to 2 decimal places, (e.g., 32.16))