Weber Interstate Paving Co. had $450 million of sales and $225 million of fixed assets last year, so its FA/Sales ratio was 50%. However, its fixed assets were used at only 45% of capacity. If the company had been able to sell off enough of its fixed assets at book value so that it was operating at full capacity with sales held constant at $450 million how much cash would it have generated?

a 125.55

b 127.35

c 123.75

d 121.95

e 120.15