Use the below information to answer the following question.

Income Statement
For the Year
Sales	$36,200
Cost of goods sold	27,900
Depreciation	2,950
Earnings before interest and taxes	$ 5,350
Interest paid	1,180
Taxable income	$ 4,170
Taxes	1,270
Net income	$ 2,900
Dividends $870

Balance Sheet
End-of-Year
Cash	$ 350
Accounts receivable	3,150
Inventory	8,300
Total current assets	$11,800
Net fixed assets	27,600
Total assets	$39,400
Accounts payable	$ 3,950
Long-term debt	14,700
Common stock ($1 par value)	12,500
Retained earnings	8,250
Total Liab. & Equity	$39,400

This firm is currently operating at 96 percent of capacity. What is the required increase in fixed assets if sales are projected to increase by 14 percent?