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

Sales $ 1,500,000 Variable expenses 690,000 Contribution margin 810,000 Fixed expenses 435,000 Net operating income $ 375,000 Average operating assets $ 1,250,000

This year, the company has a $350,000 investment opportunity with the following cost and revenue characteristics:

Sales $ 420,000 Contribution margin ratio 70 % of sales Fixed expenses $ 252,000 The company's minimum required rate of return is 10%.

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