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

Sales$1,800,000Variable expenses435,000Contribution margin1,365,000Fixed expenses1,005,000Net operating income$360,000Average operating assets$1,200,000

At the beginning of this year, the company has a $300,000 investment opportunity with the following cost and revenue characteristics:

Sales$360,000Contribution margin ratio70% of salesFixed expenses$216,000

The company's minimum required rate of return is 10%.