Emily's Construction is considering offering a new product. This product requires an investment of $$113,000$in new fixed assets and $$24,350$in net working capital, all of which is recoverable at the end of the project. The fixed assets will be depreciated straight$-$line to zero over the $3-$year life of the project. The company spent $$10,000$ to hire a consult to estimate the potential costs and revenue associated with this project. The consultant projects the product will produce annual sales of $$96,600$with$$annual costs of $$56,500.$ At the end of the project, the company should be able to sell the fixed assets for $$16,600.$