Exhibit: Evans Expeditors reported the following income statement (in millions of dollars):

Income Statement for December 31, 2020

Sales $900

Operating costs 510

EBIT $390

Interest 90

EBT $300

Taxes (40%) 120

Net income $180

Dividends (20.0%) $40

Addition to retained earnings $80

12. Refer to the Exhibit. This year the company is forecasting a 15% increase in sales, and it expects that its year-end operating costs will decline to 70% of sales. Evans tax rate, interest expense, and dividend payout ratio are all expected to remain constant. What is Evans forecasted 2021 total common dividends?