Coddington corporation's CFO uses this equation, which was developed by regressing inventories on sales over the past 5 years, to forecast inventory requirements : Inventories =$22.0+0.125(sales). The company exam expects sales of $550.0 million during the current year, and it expects sales to grow by 33% next year. what is the inventory forecast for next year ? All dollars are in millions.

a)$140.7

b)$113.4

c)$89.6

d)$131.6

e)$88.5