Here is a simplified balance sheet for Epicure Pizza (figures in $ millions):

Assets				Liabilities and Shareholders Equity
Current assets	$	88		Current liabilities	$	80
Fixed assets		124		Long-term debt		60
				Equity		72
Total	$	212		Total	$	212

Note: There are 18 million shares outstanding.

Epicure shares are currently priced at $15 each.

a.	What value should be used for debt when calculating the firm's WACC? (Enter your answer in millions.)

Debt figure

$ million