Tobin Fisheries currently sells to its customers on terms of $3/10,$ net $30.$ Its average collection period is $20$ days, with $80$ percent currently taking up the discount. All sales are credit sales. Upper management has expressed concern about sluggish sales, and the marketing department would like a more attractive credit package. Next year's sales are projected to be $$$2\mathrm{.}19$ million. It has been estimated that with terms of $4/15,$ net $45,$ sales next year would jump to $$2\mathrm{.}92$ million and $65$ percent of sales would take the discount, but the average collection period would increase to $42$ days. Tobin's contribution margin of $6$ percent would hold with the expansion of sales, as would its short$-$term financing cost of $10$ percent.Q$14$: Incremental opportunity cost on investment is: