Silver Bear Golf (SBG) is a manufacturer of top quality golf clubs with a specialty of putters. Currently, each putter they sell brings in $240 of revenue at a cost of $170. This past year, they sold 1,200 putters and they expect this number to grow each year by 13.0% until this model becomes obselete after 17 more years. The foreman at the SBG factory recently brought to your attention a new technology that could lower the cost of production. This technology requires an upfront fixed investment of $239,000 and has the capacity to produce all the putters you want to sell per year at a unit cost of $138. There is no increased working capital need due to this new technology, and no value of the machine/technology after 17 years. What is the NPV of investing in the new technology? Ignore taxes and assume a discount rate of 9.0%. (Think incrementally; the difference between the world without and with this new technology! Also, ignoring taxes will be a big help if you think right. You are strongly encouraged to use a spreadsheet.) (Enter just the number in dollars without the $ sign or a comma and round off decimals