University Health Systems charged all third party payers $95 million in 2019 for vascular procedures, but the actual costs of these procedures was only $68 million. What is the cost-to-charge ratio (CCR) that will adjust the amount each insurance company owes UHS for these services?

a) CCR = 0.55

b) CCR = 0.25

c) CCR = 0.72

d) CCR = 0.95