Krogh Lumber's 2016 financial statements are shown here Krogh Lumber: Balance Sheet as of December 31, 2016 (Thousands of Dollars) $1,800 10,800 12,600 $25,200 $7,200 3,472 2,520 $13,192 5,000 2,000 26,608 $46,800 Cash Receivables Inventories Total current assets Accounts payable Notes payable Accrued liabilities Total current liabilities Mortgage bonds Common stock Retained earnings Total liabilities and equity Net fixed assets 21,600 Total assets $46,800 Krogh Lumber: Income Statement for December 31, 2016 (Thousands of Dollars) Sales Operating costs including depreciation Earnings before interest and taxes Interest Earnings before taxes Taxes (40%) Net income Dividends (60%) Addition to retained earnings $36,000 30,783 $5,217 1,017 $4,200 1,680 $2,520 $1,512 $1,008 a. Assume that the company was operating at full capacity in 2016 with regard to all items except fixed assets; fixed assets in 2016 were being utilized to only 72% of capacity. By what percentage could 2017 sales increase over 2016 sales without the need for an increase in fixed assets? Round your answer to two decimal places