Wildcat, Incorporated, has estimated sales $($in millions$)$ for the next four quarters as follows:

Sales for the first quarter of the following year are projected at $$205$ million. Accounts receivable at the beginning of the year were $$81$ million. Wildcat has a $45-$day collection period.

Wildcat's purchases from suppliers in a quarter are equal to $50$ percent of the next quarter's forecast sales, and suppliers are normally paid in $36$ days. Wages, taxes, and other expenses run about $20$ percent of sales. Interest and dividends are $$18$ million per quarter.

Wildcat plans a major capital outlay in the second quarter of $$94$ million. Finally, the company started the year with a $$83$ million cash balance and wishes to maintain a $$40$ million minimum balance.

a$-1.$ Assume that Wildcat can borrow any needed funds on a short$-$term basis at a rate of $3$ percent per quarter and can invest any excess funds in short$-$term marketable securities at a rate of $2$ percent per quarter. Complete the following short$-$term financial plan for Wildcat. $($Enter your answers in millions. Negative amounts should be indicated by a minus sign. Leave no cells blank $-$ be certain to enter $"0"$ wherever required. Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

$\backslash$table$[[$WILDCAT$,$ INCORPORATED$],[$Short$-$Term Financial Plan$],[($in millions$)],[,$Q$1,$Q$2,$Q$3,$Q$4],[$Target cash balance,$$,40\mathrm{.}00,$$$,40\mathrm{.}00,$$$,40\mathrm{.}00,$$$,40\mathrm{.}00],[$Net cash inflow,,$19\mathrm{.}00,,-65\mathrm{.}00,,32\mathrm{.}00,,61\mathrm{.}50],[$New short$-$term investments,,,,$0\mathrm{.}00,,,,-62\mathrm{.}33],[$Income on short$-$term investments$],[$Short$-$term investments sold,,$0\mathrm{.}00,,,,0\mathrm{.}00,,0\mathrm{.}00],[$New short$-$term borrowing,,$0\mathrm{.}00,,,,0\mathrm{.}00,,0\mathrm{.}00],[$Interest on short$-$term borrowing,,$0\mathrm{.}00,,0\mathrm{.}00,,,,0\mathrm{.}00],[$Short$-$term borrowing repaid,,$0\mathrm{.}00,,0\mathrm{.}00,,,,0\mathrm{.}00],[$Ending cash balance,$$,40\mathrm{.}00,$$$,40\mathrm{.}00,$$$,40\mathrm{.}00,$$$,40\mathrm{.}00],[$Minimum cash balance,,$-40\mathrm{.}00,,-40\mathrm{.}00,,-40\mathrm{.}00,,-40\mathrm{.}00],[$Cumulative surplus $($deficit$),$$$,0\mathrm{.}00,$$$,0\mathrm{.}00,$$$,0\mathrm{.}00,$$$,0\mathrm{.}00],[$Beginning short$-$term investments$],[$Ending short$-$term investments$],[$Beginning short$-$term debt$],[$Ending short$-$term debt,,,,,,,,$]]$

a$-2.$ What is the net cash cost for the year under this target cash balance? $($A negative answer should be indicated by a minus sign. Enter your answer in millions. Do not round intermediate calculations and round your answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$