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				$	758,000
Costs					593,000
Other expenses					14,000
Earnings before interest and taxes				$	151,000
Interest expense					10,000
Taxable income				$	141,000
Taxes (40%)					56,400
Net income				$	84,600
Dividends	$	33,840
Addition to retained earnings		50,760

MOOSE TOURS, INC. Balance Sheet as of December 31, 2015
Assets				Liabilities and Owners Equity
Current assets				Current liabilities
Cash	$	21,740		Accounts payable	$	55,900
Accounts receivable		34,060		Notes payable		15,100
Inventory		71,020
				Total	$	71,000
Total	$	126,820		Long-term debt	$	102,000
Fixed assets				Owners equity
Net plant and equipment	$	275,000		Common stock and paid-in surplus	$	102,000
				Retained earnings		126,820
				Total	$	228,820
Total assets	$	401,820		Total liabilities and owners equity	$	401,820

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?

$