McGilla Golf is evaluating a new line of golf clubs. The clubs will sell for $$960$ per set and have a variable cost of $$430$ per set. The company has spent $$147,500$ for a marketing study that determined the company will sell $48,500$ sets per year for seven years. The marketing study also determined that the company will lose sales of $9,100$ sets of its high$-$priced clubs. The high$-$priced clubs sell at $$1,460$ and have variable costs of $$590.$ The company also will increase sales of its cheap clubs by $11,700$ sets. The cheap clubs sell for $$430$ and have variable costs of $$160$ per set. The fixed costs each year will be $$9,450,000.$ The company has also spent $$1,075,000$ on research and development for the new clubs. The plant and equipment required will cost $$29,750,000$ and will be depreciated on a straight$-$line basis to a zero salvage value. The new clubs will also require an increase in net working capital of $$2,410,000$ that will be returned at the end of the project. The tax rate is $23$ percent, and the cost of capital is $15$ percent.

Suppose you feel the units, price, variable cost, and fixed costs 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 amount should be indicated by a minus sign. Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$