Luther Corporation

Consolidated Balance Sheet

December $31,2006$ and $2005($in $ millions$)$

$\backslash$table$[[,$Liabilities and Stockholders'$],[$Assets$,2006,2005,$Equity $,2006,2005],[$Current Assets,,,Current Liabilities,,$],[$Cash$,53\mathrm{.}6,58\mathrm{.}5,$Accounts payable,$89\mathrm{.}2,73\mathrm{.}5],[,,,$Notes payable $/$ short$-$term,,$],[$Accounts receivable,$55\mathrm{.}8,39\mathrm{.}6,$debt,$10\mathrm{.}3,9\mathrm{.}6],[,,,$Current maturities of long$-,,],[$Inventories$,45\mathrm{.}5,42\mathrm{.}9,$term debt,$38\mathrm{.}6,],[$Other current assets,$5\mathrm{.}4,3\mathrm{.}0,$Other current liabilities,$\backslash$table$[[6\mathrm{.}0]],\backslash$table$[[1]]],[$Total current assets,$160\mathrm{.}3,144\mathrm{.}0,$Total current liabilities,$144\mathrm{.}1,],[$Long$-$Term Assets,,,Long$-$Term Liabilities,$228\mathrm{.}7,168\mathrm{.}9],[$Land$,66\mathrm{.}2,62\mathrm{.}1,$Long$-$term debt,$228\mathrm{.}7,],[$Buildings$,107\mathrm{.}7,91\mathrm{.}5,$Capital lease obligations,,$],[$Equipment$,120\mathrm{.}6,99\mathrm{.}6,,,],[\backslash$table$[[$Less accumulated$],[$depreciation$]],(57\mathrm{.}1),(52\mathrm{.}5),$Deferred taxes,$22\mathrm{.}8,22\mathrm{.}2],[\backslash$table$[[$Net property, plant, and$],[$equipment$]],237\mathrm{.}4,200\mathrm{.}7,$Other long$-$term liabilities,$25,-],[$Goodwill$,60\mathrm{.}0,-,$Total long$-$term liabilities,$251\mathrm{.}5,191\mathrm{.}1],[$Other long$-$term assets,$63\mathrm{.}0,42\mathrm{.}0,$Total liabilities,$395\mathrm{.}6,323\mathrm{.}1],[$Total long$-$term assets,$360\mathrm{.}4,242\mathrm{.}7,$Stockholders' Equity,$125\mathrm{.}1,63\mathrm{.}6],[,,,$Total liabilities and,,$],[$Total Assets,$520\mathrm{.}7,386\mathrm{.}7,$Stockholders' Equity,$520\mathrm{.}7,386\mathrm{.}7]]$

If in $2006$ Luther has $10\mathrm{.}2$ million shares outstanding and these shares are trading at $$16$ per share, what is the company book value of equity? What is the company market value of