$($Financial forecasting $-$ percent of sales$)$ Next year's sales for Cumberland Mfg$.$ are expected to be $$18\mathrm{.}40$ million. Current sales are $$16$ million, based on current assets of $$5\mathrm{.}33$ million and fixed assets of $$8\mathrm{.}00$ million. The firm's net profit margin is $4$ percent after taxes. Cumberland estimates that its current assets will rise in direct proportion to the increase in sales, but that its fixed assets will increase by only $$200,000.$ Currently, Cumberland has $$1\mathrm{.}50$ million in accounts payable $($which vary directly with sales$),$ $$2$ million in long$-$term debt $($due in $10$ years$),$ and common equity $($including $$2$ million in rotainod oarnings$)$ totaling $$9\mathrm{.}83$ million. Cumberland plans to pay $$0\mathrm{.}18$ million in common stock dividends next year.

a$.$ What are Cumberland's total financing needs $($that is$,$ total assets$)$ for the coming year?

b$.$ Given the firm's projections and dividend payment plans, what are its discretionary financing needs?

c$.$ Based on your projections, and assuming that the $$200,000$ expansion in fixed assets will occur, what is the largest increase in sales the firm can support without having to resort to the use of discretionary sources of financing?