Seattle Fish Processing Company is considering the installation of an automated product handling system. The initial cost of such a system would be $400,000. This system would generate labor cost savings over its 10 year life as follows:

Annual Labor

Years

Cost Savings

1–2

$70,000

3–5

85,000

6–8

86,400

9–10

62,000

The system will have no salvage at the end of its 10 year life, and the company uses a discount rate of 12 percent. What is the pretax net present value of this potential investment?