For the given cash flows, suppose the firm uses the NPV decision rule.

Year Cash Flow

$0$$ $149,000$

$167,000$

$272,000$

$356,000$

Requirement $1$:

At a required return of $8$ percent, what is the NPV of the project? $($Do not round intermediate calculations. Round your answer to $2$ decimal places $($e$.$g$.,32\mathrm{.}16).)$

NPV $

Requirement $2$:

At a required return of $21$ percent, what is the NPV of the project? $($Do not round intermediate calculations. A negative amount should be indicated by a minus sign. Round your answer to $2$ decimal places $($e$.$g$.,32\mathrm{.}16).)$

NPV $