Firm A has a price$-$to$-$sales ratio of $3\mathrm{.}9-$to$-1.$ Firm B has recently reported sales of $$56$ million. Firm B also has shares outstanding of $2,500,000.$ What is the price per share of Firm B according to the comparable multiples approach?

$$102\mathrm{.}54$

$$61\mathrm{.}88$

$$91\mathrm{.}79$

$$87\mathrm{.}36$

$$51\mathrm{.}79$