The most recent financial statements for Moose Tours, Inc., appear below. Sales for 2016 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. MOOSE TOURS, INC. 2015 Income Statement Sales $ 745,000 Costs 580,000 Other expenses 16,000 Earnings before interest and taxes $ 149,000 Interest expense 12,000 Taxable income $ 137,000 Taxes (35%) 47,950 Net income $ 89,050 Dividends $ 21,920 Addition to retained earnings 67,130 MOOSE TOURS, INC. Balance Sheet as of December 31, 2015 Assets Liabilities and Owners Equity Current assets Current liabilities Cash $ 20,440 Accounts payable $ 54,600 Accounts receivable 32,760 Notes payable 13,800 Inventory 69,720 Total $ 68,400 Total $ 122,920 Long-term debt $ 128,000 Fixed assets Owners equity Net plant and equipment $ 480,000 Common stock and paid-in surplus $ 114,000 Retained earnings 292,520 Total $ 406,520 Total assets $ 602,920 Total liabilities and owners equity $ 602,920

What is the EFN if the firm was operating at only 80 percent of capacity in 2015? 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. Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

EFN $