Last year Emery Industries had $420 million of sales and $210 million of fixed assets, so its Fixed Assets/Sales ratio was 50%. However, its fixed assets were used at only 65% of capacity. If the company had been able to sell off enough of its fixed assets at book value so that it was operating at full capacity, with sales held constant at $420 million, how much cash (in millions) would it have generated?

a. $119.00 million

b. $78.56 million

c. $73.50 million

d. $63.00 million

e. $106.98 million