Assets, Accounts Payable and Costs Are Proportional to Sales

Assets, accounts payable and costs are proportional to sales. Debt and equity are not.
Sales of Wintergreen, Inc. are expected to increase by 12% next year. Wintergreen is currently operating at 85% of capacity. The plowback ratio is 60%. What is the external financing need?

A) -$809
B) -$433
C) $1,290
D) $1,563
E) $2,043