Westerville Company reported the following results from last year's operations: Sales Varlable expenses $2,200,000 660,000 Contribution margin Fixed expenses 1,540,000 1,100,000 Net operating Income $440,000 Average operating assets $1,375,000 This year, the company has a $275,000 Investment opportunity with the following cost and revenue characterlstics: $440,000 Sals Contribution margin ratio Fixed expenses 60 % of sales $220,000 The company's minimum required rate of return is 15%