Required information [The following information applies to the questions displayed below.] Westerville Company reported the following results from last year's operations: Sales $ 1, 800, 000 Variable expenses 740, 000 Contribution margin 1, 060, 000 Fixed expenses 700, 000 Net operating income $ 360, 000 Average operating assets $ 1, 200, 000 At the beginning of this year, the company has a $400,000 investment opportunity with the following cost and revenue characteristics: Sales $ 600, 000 Contribution margin ratio 60 % of sales Fixed expenses $ 288, 000 The company's minimum required rate of return is 10%. 4. What is the margin related to this year's investment opportunity? Margin