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

Moose Tours Balance Sheet Ending December 31, 2011
Assets			Liabilities & Equity
Current assets			Current liabilities
Cash	$21,640		Accounts payable	$55,800
Accounts receivable	$33,960		Notes payable	$15,000
Inventory	$70,920		Total Current Liabilities	$70,800
Total 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))

EFN

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