The most recent financial statements for Crosby, Inc., follow. Sales for 2018 are projected to grow by 20 percent. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, fixed assets, and accounts payable increase spontaneously with sales. CROSBY, INC. 2017 Income Statement Sales Costs Other expenses $ 980,760 792,960 20,060 Earnings before interest and taxes Interest paid $ 167,740 14,740 Taxable income Taxes (21%) $ 153,000 32,130 Net income $ 120,870 Dividends Addition to retained earnings $ 39,250 81,620 Assets Current assets Cash Accounts receivable CROSBY, INC. Balance Sheet as of December 31, 2017 Liabilities and Owners' Equity Current liabilities $ 27,920 Accounts payable $ 71,720 42,630 Notes payable 17,620 Inventory 95,910 Total $ 89,340 Total $ 166,460 Long-term debt $ 170,000 Fixed assets Net plant and equipment $455,980 Owners' equity Common stock and paid-in surplus $ 140,000 Retained earnings 223,100 Total $363,100 Total assets $622,440 Total liabilities and owners' equity $622,440 What is the EFN if the firm was operating at only 80 percent of capacity in 2017? Assume that fixed assets are sold so that the company has a 100 percent asset utilization. (A negative answer should be indicated by a minus sign.)