Suppose that Calloway golf would like to capitalize on Phil Michelson winning the Open Championship in 2013 by releasing a new putter. The new product will require new equipment for $421,645.00 that will be depreciated using the 5-year MACRS schedule. The project will run for 2 years with the following forecasted numbers: Year 1 Year 2 Putter price $62.11 $62.11 Units sold 19,602.00 10,250.00 COGS 39.00% of sales 39.00% of sales Selling and Administrative 20.00% of sales 20.00% of sales Calloway has a 12.00% cost of capital and a 36.00% tax rate. The firm expects to sell the equipment after 2 years for a NSV of $144,174.00. What is the NPV of the project