4. value: 25.00 points P10-13 Project Evaluation [LO1] Dog Up! Franks is looking at a new sausage system with an installed cost of $538,200. This cost will be depreciated straight-line to zero over the project's 4-year life, at the end of which the sausage system can be scrapped for $82,800. The sausage system will save the firm $165,600 per year in pretax operating costs, and the system requires an initial investment in net working capital of $38,640. Required: If the tax rate is 31 percent and the discount rate is 15 percent, what is the NPV of this project? o $ 109,443.63 $76,778.23 O$-60,23077 O $-92,896.18 O $-80,61714