You have been asked to value an international company, Spectre Inc., which provides various types of consulting services. The companys Sales for the current year are $23 million, and its Cost of goods sold is $19 million. The owner of the company, Mr. Raoul Silva, wants to sell to the highest bidder. Given the data on comparable firms below, find the value of Spectre Inc. (3 pts.)

Company	Sales ($mil.)	Price per share	Shares outstanding (mil.)	Cost of goods sold (mill.)
Spectre	23			19
Comparable1	34	21	27	20
Comparable2	19	20	17	14
Comparable3	27	16	30	18
Comparable4	25	10	32	20