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 $$424,057\mathrm{.}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 $$63\mathrm{.}06$ $$63\mathrm{.}06$

Units sold $18,523\mathrm{.}0010,164\mathrm{.}00$

COGS $41\mathrm{.}00\%$ of sales $41\mathrm{.}00\%$ of sales

Selling and Administrative $21\mathrm{.}00\%$ of sales $21\mathrm{.}00\%$ of sales

Calloway has a $13\mathrm{.}00\%$ cost of capital and a $38\mathrm{.}00\%$ tax rate. The firm expects to sell the equipment after $2$ years for a NSV of $$143,761\mathrm{.}00.$

What is the NPV of the project?