Sales for year 2 of a new project are expected to increase by 13.50%. For every dollar increase in sales, current assets are expected to increase by 20.70% and current liabilities by 6.15%. For year 2, calculate the change in net working capital as a percentage of year 1 sales.

a) 1.77%

b) 1.82%

c) 1.87%

d) 1.92%

e) 1.96%