The CFO of Rosecurity, is planning for the company's operations next year, and he wants you to forecast the firm's additional funds needed (AFN). The firm is operating at full capacity and the firm data (in millions of dollars) for use in your forecast are shown below:

Last year's sales = $113 Next year's sales = $150 Last year's spontaneous liabilities = $56 Last year's operating assets = $286 Last year's profit margin = 11% Target payout ratio = 21%

What is the AFN for the coming year (in millions)?