[The following information applies to the questions displayed below.]

Westerville Company reported the following results from last years operations:

Sales	$	2,300,000
Variable expenses		670,000
Contribution margin		1,630,000
Fixed expenses		1,170,000
Net operating income	$	460,000
Average operating assets	$	1,437,500

At the beginning of this year, the company has a $287,500 investment opportunity with the following cost and revenue characteristics:

Sales	$	460,000
Contribution margin ratio		50	% of sales
Fixed expenses	$	161,000

The companys minimum required rate of return is 15%.

4.	What is the margin related to this years investment opportunity?