The most recent financial statements for Hopington Tours Inc. follow. Sales for 2018 are projected to grow by 20%. Interest expense will remain constant; the tax rate and the dividend payout rate will also remain constant. Costs, other expenses, current assets, and accounts payable increase spontaneously with sales.

HOPINGTON TOURS INC. 2017 Statement of Comprehensive Income
Sales			$	929,000
Costs				723,000
Other expenses				19,000
Earnings before interest and taxes			$	187,000
Interest paid				14,000
Taxable income			$	173,000
Taxes (35%)				60,550
Net income			$	112,450
Dividends	$	33,735
Addition to retained earnings		78,715

HOPINGTON TOURS INC. Statement of Financial Position as of December 31, 2017
Assets			Liabilities and Owners Equity
Current assets			Current liabilities
Cash	$	25,300	Accounts payable	$	68,000
Accounts receivable		40,700	Notes payable		17,000
Inventory		86,900	Total	$	85,000
Total	$	152,900	Long-term debt	$	158,000
			Owners equity
Fixed assets			Common stock and paid-in surplus	$	140,000
Net plant and equipment	$	413,000	Retained earnings		182,900
			Total	$	322,900
Total assets	$	565,900	Total liabilities and owners equity	$	565,900

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. (Negative answers should be indicated by a minus sign. Do not round intermediate calculations. Round the final answer to the nearest whole dollar. Omit $ sign in your response.)

EFN $