Dog Upl Franks is fooking at a new sausage systern with an installed cost of $520,000 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 \$83,000. The sausage system will save the firm $154,000 per year in pretax operating costs, and the system requires an initial investment in net working capital of $32500. If the tax rate is 23 percent and the discount rate is 11 percent; what is the NPV of thes project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.9. 32.16 .)