$1.$ Dog Up$!$ Franks is looking at a new sausage system with an installed cost of $$580,000.$ This cost will be depreciated straight$-$line to zero over the project$$s five$-$year life, at the end of which the sausage system can be sold for $$86,000$ in the market. The sausage system will save the firm $$185,000$ per year in pretax operating costs, and the system requires an initial investment in net working capital of $$31,000.$ If the tax rate is $21\%$ and the required rate of return of the project is $10\%,$ what is the NPV of this project?