Comiskey Fence Co. is evaluating extending credit to a new group of customers. Although these customers will provide $432,000 in additional credit sales, 9 percent are likely to be uncollectible. The company will incur $17,500 in additional collection expenses. Production and marketing expenses represent 77 percent of sales. The company has a receivables turnover of four times. No other asset buildup will be required to service the new customers. The firm has a 15 percent desired return on investment. a-1. Calculate the incremental income before taxes from this new group of customers. Incremental income before taxes $ a-2. Calculate the return on incremental investment. (Round the final answer to 2 decimal place.)