You are evaluating a project for the Tiff-any golf club, guaranteed to correct that nasty slice. You estimate the sales price of Tiff-any to be $470 per unit and sales volume to be 1,200 units in year 1; 1,125 units in year 2; and 1,000 units in year 3. The project has 3-year life. Variable costs amount to $260 per unit and fixed costs are $100,000 per year. The project requires an intial investment of $144,000 in assets, which will be depreciated straight-line to zero over the 3-year project life. HTe actual market value of these assets at the end of year 3 is expected to be $28,000. NWC requirements at the beginning of each year will be approximately 30 percent and the required retrn on the project is 12 percent. What change in NWC occurs at the end of year 1? (Enter a decrease as a negative amount using a minus sign.)