The "plug" figure in a financial plan represents the:

A) Increase in assets necessary to support projected sales.
B) External financing needed to support the financial plan.
C) Change in retained earnings attributable to projected sales.
D) Level of new fixed assets contained in the financial plan.
E) Level of dividends the firm has paid over recent years.

Plug Figure

A number inserted into a financial calculation or model to make the numbers balance, often representing missing or estimated data.

Financial Plan

A comprehensive overview of an individual's current financial situation, goals, and strategies to achieve those goals.

External Financing

Funds raised from sources outside the company, such as investors or lenders.