Creative Analysis, Inc. 2015 Income Statement
Net sales	$8,500
Cost of goods sold	7,210
Depreciation	400
Earnings before interest and taxes	890
Interest paid	40
Taxable Income	$850
Taxes	310
Net Income	$540
Dividends	$324
Addition to retained earnings	$216
Creative Analysis, Inc. 2015 Balance Sheet
Cash	$1,600	Accounts Payable	$2,075
Accounts Rec.	975	Long-term debt	425
Inventory	2,425	Common stock	3,000
Total	$5,000	Retained earnings	1,700
Net fixed assets	2,200
Total assets	$7,200	Total Liabilities & equity	$7,200

Assume that Creative Analysis, Inc. is currently operating at 90 percent of capacity and that sales are projected to increase to $10,000. What is the projected addition to fixed assets?

A) -$122 B) $100 C) $129 D) $246 E) $388