Here is a simplified balance sheet for Epicure Pizza (figures in $ millions): Assets Current assets Fixed assets $ 84 51 Liabilities and Shareholders Equity Current liabilities $ 70 Long term debt 25 Equity 40 Total $ 135 Total $ 135 Note: There are 8 million shares outstanding. Epicure shares are currently priced at $14 each. a. What value should be used for debt when calculating the firm's WACC? (Enter your answer in millions.) Debt figure million 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? O Upward O Downward