Assets	2006	2005	Liabilities and Stockholders' Equity	2006	2005
Current Assets			Current Liabilities
Cash	52.3	58.5	Accounts payable	84.9	73.5
Accounts receivable	56	39.6	Notes payable / short-term debt	10.6	9.6
Inventories	46.9	42.9	Current maturities of long-term debt	40.4	36.9
Other current assets	5.7	3.0	Other current liabilities	6.0	12.0
Total current assets	160.9	144.0	Total current liabilities	141.9	132.0
Long-Term Assets			Long-Term Liabilities
Land	65.3	62.1	Long-term debt	228.5	168.9
Buildings	108.6	91.5	Capital lease obligations
Equipment	116.7	99.6
Less accumulated depreciation	(54.6)	(52.5)	Deferred taxes	22.8	22.2
Net property, plant, and equipment	236	200.7	Other long-term liabilities	minusminusminus	minusminusminus
Goodwill	60.0	minusminus	Total long-term liabilities	251.3	191.1
Other long-term assets	63.0	42.0	Total liabilities	393.2	323.1
Total long-term assets	359	242.7	Stockholders' Equity	126.7	63.6
Total Assets	519.9	386.7	Total liabilities and Stockholders' Equity	519.9	386.7

Refer to the balance sheet above. If in 2006 Luther has 10.2 million shares outstanding and these shares are trading at $16 per share, then what is Luther's enterprise value?

A.

minus$ 546.60

million

B.

$ 780.80

million

C.

$ 390.40

million

D.

$ 519.90

million