Pumpkin Mfg., Inc., is currently operating at only 86 percent of fixed asset capacity. Current sales are $620,000. Fixed assets are $460,000 and sales are projected to grow to $800,000. How much in new fixed assets is required to support this growth in sales? Assume the company operates at full capacity. (Do not round intermediate calculations and round your final answer to 2 decimal places (e.g., 32.16).)