Hsung Company accumulates the following data concerning a proposed capital investment: cash cost $223,278, net annual cash flows $44,900, and present value factor of cash inflows for 10 years 5.22 (rounded). (If the net present value is negative, use either a negative sign preceding the number eg -45 or parentheses eg (45).)

Determine the net present value, and indicate whether the investment should be made.