Required Information [The following information applies to the questions displayed below.] Westerville Company reported the following results from last year's operations: Sales variable expenses Contribution margin Fixed expenses Net operating income Average operating assets $ 1,750,000 520,000 1,230,000 880,000 $ 350,000 $875,000 At the beginning of this year, the company has a $200,000 Investment opportunity with the following cost and revenue characteristics: Contribution margin ratio Sales Fixed expenses $ 320,000 60 % of sales $128,000 The company's minimum required rate of return is 20%.