The most recent financial statements for Moose Tours, Inc., appear below. Sales for 2012 are projected to grow by 15.0%. 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. The firm is operating at 85.0% capacity in 2011 and no new debt or equity is planned to be issued.

Moose Tours 2011 Income StatementSales$757,000Costs$592,000Other expenses$13,000EBIT$152,000Interest expense$15,000Taxable income$137,000Taxes (40%)$54,800Net income$82,200 Dividends$21,920Add. to retained earnings$60,280

Moose Tours Balance Sheet Ending December 31, 2011Assets Liabilities & EquityCurrent assets Current liabilities Cash$21,640 Accounts payable$55,800Accounts receivable$33,960 Notes payable$15,000Inventory$70,920 Total Current Liabilities$70,800Total Current Assets$126,520 Long-term debt$140,000 Fixed assets Net plant & equipment$490,000 Owners' equity Common stock & paid-in surplus$126,000 Retained earnings$279,720 Total Equity$405,720 Total assets$616,520 Total liabilities & equity$616,520

What is the EFN assuming that fixed assets will only change if Next Year's Sales exceed Full Capacity Sales? (Negative amount should be indicated by a minus sign. Do not round intermediate calculations and round your final answer to the nearest whole dollar amount. (e.g., 32))