McGilla Golf has decided to sell a new line of golf clubs. The clubs will sell for $$835$ per set and have a variable cost of $$395$ per set. The company has spent $$280,000$ for a marketing study that determined the company will sell $68,800$ sets per year for seven years. The marketing study also determined that the company will lose sales of $12,600$ sets of its high$-$priced clubs. The high$-$priced clubs sell at $$1,205$ and have variable costs of $$665.$ The company will also increase sales of its cheap clubs by $14,600$ sets. The cheap clubs sell for $$425$ and have variable costs of $$215$ per set. The fixed costs each year will be $$10,450,000.$ The company has also spent $$2,300,000$ on research and development for the new clubs. The plant and equipment required will cost $$38,600,000$ and will be depreciated on a straight$-$line basis. The new clubs will also require an increase in net working capital of $$3,000,000$ that will be returned at the end of the project. The tax rate is $23$ percent, and the cost of capital is $11$ percent.

Suppose you feel that the values are accurate to within only $\backslash$pm $10$ percent. What are the best$-$case and worst$-$case NPVs$?($Hint: The price and variable costs for the two existing sets of clubs are known with certainty; only the sales gained or lost are uncertain.$)($A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$