Perfect Lawns and Gardens is a small lawn equipment manufacturer. The company is analyzing a proposed project. It expects to sell 3,000 push lawn mowers, give or take 15 percent. The expected variable cost per unit is $95 and the expected fixed costs are $125,000 per year. Both cost estimates are considered accurate within a plus or minus 5 percent range. The sale price is estimated at $180 a unit, give or take 2 percent. The project requires $240,000 of fixed assets, which will be worthless when the project ends in four years. The assets will be depreciated according to the 5-year MACRS depreciation schedule. Also required is $65,000 of net working capital investment to start the project. The tax rate is 21 percent and the required rate of return is 12 percent. What is the net present value of the worst-case scenario? What is the IRR of the worst-case scenario?