Firm A has a market value of $400 million, and Firm B has a market value of $150 million, with net debt of $20 million and 2 million shares outstanding. Firm B's EBITDA and EPS for the 12 trailing months (TTM) is $16 million and $5.2, respectively. Firm A is looking to acquire Firm B. The average EV/EBITDA and P/E multiples of recent comparable transactions is 12x and 17x, respectively. What are the estimates of the cost of acquiring Firm B using the comparable transaction multiples