Westerville Company reported the following results from last years operations:

Sales	$	1,400,000
Variable expenses		720,000
Contribution margin		680,000
Fixed expenses		470,000
Net operating income	$	210,000
Average operating assets	$	875,000

At the beginning of this year, the company has a $350,000 investment opportunity with the following cost and revenue characteristics:

Sales	$	560,000
Contribution margin ratio		70	% of sales
Fixed expenses	$	336,000

The companys minimum required rate of return is 15%.

1) What is last years margin?

2)What is last years turnover?

3) What is last years return on investment (ROI)?

4)

What is the margin related to this years investment opportunity?