you currently produce pianos that sell for $$2000.$ Demand is only at $75\%$ capacity of the plant that could produce $240$ per year. you discover the reason you don't sell more is that the look of the piano is plain black. you decide to upgrade to mood finish and sell for $$2500.$ the cost of the upgrade is $$350,000.$ with the upgrade, you sell at $90\%$ capacity. What is the NPV of this project after $3$ years at $90\%$ capacity with a cost of capital at $10\%?$