Kamath-Meier Corporation's CFO uses this equation, which was developed by regressing inventories on sales over the past 5 years, to forecast inventory requirements: Inventories = $22.0 + 0.125(Sales). The company expects sales of $400 million during the current year, and it expects sales to grow by 25% next year. What is the inventory forecast for next year? All dollars are in millions.

a. $74.6

b. $78.5

c. $84.5

d. $87.0

e. $91.4