Suppose That Current Assets, Costs, and Accounts Payable Maintain a Constant

Suppose that current assets, costs, and accounts payable maintain a constant ratio to sales. The firm retains 40% of earnings. If the firm is producing at only 90% capacity, what is the total external financing needed if sales increase 25%?

A) $1
B) $34
C) $41
D) $47
E) $94