Warsaw Incorporated is currently operating at 80% of capacity. The sales of Warsaw were $25 million this year and their net plant and equipment were valued at $100 million. Sales are expected to increase to $35 million next year. How much additional plant and equipment will Warsaw need to acquire to keep production up with the new level of sales?

	a.	$20 million
	b.	$15 million
	c.	$12 million
	d.	$10 million