You are evaluating a project for The Tiff$-$any golf club, guaranteed to correct that nasty slice. You estimate the sales price of The Tiff$-$

any to be $$480$ 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 a $3-$

year life. Variable costs amount to $$265$ per unit and fixed costs are $$100,000$ per year. The project requires an initial investment of

$$141,000$ in assets, which will be depreciated straight$-$line to zero over the $3-$year project life. The actual market value of these assets

at the end of year $3$ is expected to be $$27,000.$ NWC requirements at the beginning of each year will be approximately $20$ percent of

the projected sales during the coming year. The tax rate is $39$ percent and the required return on the project is $10$ percent.

What change in NWC occurs at the end of year $1?($Enter a decrease as a negative amount using a minus sign.$)$