Flatte Restaurant is considering the purchase of a $9,900 souffl maker. The souffl maker has an economic life of six years and will be fully depreciated by the straight-line method. The machine will produce 1,950 souffls per year, with each costing $2.35 to make and priced at $5.20. Assume that the discount rate is 14 percent and the tax rate is 40 percent.

What is the NPV of the project? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)