The Harrington Corporation is considering a change in its cash-only policy. The new terms would be net one period. The required return is 2.8 percent per period.

	Current Policy			New Policy
Price per unit	$	86		$	88
Cost per unit	$	46		$	46
Unit sales per month		4,400			4,500

Calculate the NPV of the decision to change credit policies. (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)

NPV

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