Oakmont Company has an opportunity to manufacture and sell a new product for a four-year period. The company's discount rate is 14%. After careful study, Oakmont estimated the following costs and revenues for the new product: Cost of equipment needed Working capital needed $140,000 $ 62,000 $ 9,000 $ 13,000 1 of the equipment in year two Salvage value of the equipment in four years Annual revenues and costs: Sales revenues Variable expenses Fixed out-of-pocket operating costs 270,000 $ 130,000 $ 72,000 When the project concludes in four years the working capital will be released for investment elsewhere within the company Click here to view Exhibit 138-1 and Exhibit 13B-2, to determine the appropriate discount factor(s) using tables Required Calculate the net present value of this investment opportunity Net present value