Westerville Company reported the following results from last year's operations:

Sales$1,000,000Variable expenses300,000Contribution margin700,000Fixed expenses500,000Net operating income$200,000Average operating assets$625,000

This year, the company has a $120,000 investment opportunity with the following cost and revenue characteristics:

Sales$200,000Contribution margin ratio60% of salesFixed expenses$90,000

The company's minimum required rate of return is 15%.

4. What is the margin related to this year's investment opportunity?