Data collected on the effectiveness of spending on advertising by major American retail companies reveals a trend line with equation y = 0.2741x + 25.176, where y is the number (in millions) of people remembering one of the company's ads and x is the amount (in millions of dollars) spent on advertising.

(a) If Coca-Cola spends $200 million on advertising, how many millions of people should they expect to remember one of their ads? Round you answer to the nearest ten million.

(b) If Coca-Cola would like 100 million people to remember one of their ads, how much money should they spend on advertising? Round you answer to the nearest million.