The following information has been gathered for Watanabe Manufacturing for the financial year ended 30 June 2020. Items Amount (in $ millions) Sales 820.00 Cost of goods sold 575.00 Selling expenses 33.00 17.00 General expenses Depreciation and amortization expenses 86.00 Interest expense 6.00 Tax 38.00 Total Dividends Paid 18.00 Total Ordinary Shares Outstanding 200.00 Based on the information, the Operating Profit is calculated to be: $115 million $109 million $136 million $65 million