Investment appraisal Kaplan 75

This is a question from kaplan revision kit.

A company is considering investing in a two?year project. Machine set?up costs will be
$125,000, payable immediately. Working capital of $4,000 is required at the beginning of
the contract and will be released at the end.
Given a cost of capital of 10%, what is the minimum acceptable contract price (to the
nearest thousand dollar) to be received at the end of the contract?

This is the answer:
PV of contract price should just cover the PV of the project costs to be acceptable.

Time Flow DF@10% PV
0 (125,000) 1 (125,000)
0 (4,000) 1 (4,000)
2 4,000 0.826 3,304
–––––––
125,696
–––––––
Therefore, contract price @ time 2 × 0.826 = 125,696
Price = 125,696/0.826 = $152,174 or $152,000 to the nearest $000.

I don’t understand why they are again dividing the Total PV by 0.826 to find the contract price