Value Investors Midcap fund has total assets of $221 million with liabilities of $5 million. Forty percent of the fund is invested in overseas companies that have averaged a return of 4.5% for the past year. The other sixty percent has averaged a return of 7.1%. There are 22 million shares outstanding. The front-end load of A shares for the fund is 2.1%. What is the net asset value?