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 $385.0 million during the current year, and it expects sales to grow by 40% next year. What is the inventory forecast for next year? All dollars are in millions.

a. $70.1 million b. $215.6 million c. $50.9 million d. $154.0 million e. $89.4 million