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

Assets				Liabilities and Shareholders Equity
Current assets	$	100		Current liabilities	$	110
Fixed assets		73		Long-term debt		27
				Equity		36
Total	$	173		Total	$	173

Note: There are 18 million shares outstanding.

Epicure shares are currently priced at $12 each.

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

Debt figure

$ million