Here is a simplified balance sheet for Epicure Pizza (figures in $ millions): Note: There are 10 million shares outstanding. Epicure shares are currently priced at $13 each. a. What value should be used for debt when calculating the firm's WACC? Note: Enter your answer in millions. b. Since Epicure issued its debt, interest rates have fallen substantially. Do you need to revise your measure of the debt ratio upward or downward