Westerville Company reported the following results from last years operations:

Sales $ 1,400,000

Variable expenses 510,000

Contribution margin 890,000

Fixed expenses 610,000

Net operating income $ 280,000

Average operating assets $ 875,000

This year, the company has a $175,000 investment opportunity with the following cost and revenue characteristics:

Sales $ 280,000

Contribution margin ratio 50 % of sales

Fixed expenses $ 98,000

The companys minimum required rate of return is 15%.

4.What is the margin related to this years investment opportunity?