$14.$ Project Evaluation $[$W LO$1]$ Symon! Franks is looking at a new sausage system with an installed cost of $\backslash (\backslash$$ $365,000\backslash ).$ This cost will be depreciated straight$-$line to zero over the project's five$-$year life, at the end of which the sausage system can be scrapped for $\backslash (\backslash$$ $55,000\backslash ).$ The sausage system will save the firm $\backslash (\backslash$$ $125,000\backslash )$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $\backslash (\backslash$$ $35,000\backslash ).$ If the tax rate is $21$ percent and the discount rate is $10$ percent, what is the NPV of this project?