Use the Table for the Question(s) Below -Refer to the Balance Sheet Above

Use the table for the question(s) below.
$\begin{array} { c } \text {Luther Corporation }\\ \text { Consolidated Balance Sheet }\\ \text { June 30, 2011 and 2012 (in \$ millions)}\\\hline\begin{array} { l } \text {Assets }&2012&2011&\begin{array} { l } \text {Liabilities and }\\ \text {Shareholders' Equity }\\\end{array}&2012&2011\\\hline\text { Current Assets } & &&{\text { Current Liabilities }} \\\hline \text { Cash } & 63.6 & 58.5 & \text { Accounts payable } & 87.6&73 .5\\\hline \text { Accounts receivable }&55.5&39.6&\begin{array} { l } \text {Notes payable / }\\ \text { short-term debt}\\\end{array}&10.5&9 .6\\\hline \text { Inventories }&45.9&42.9&\begin{array} { l } \text {Current maturities of }\\ \text { long-term debt}\\\end{array}&39.9&36.9\\\hline \text { Other current assets } & 6.0 & 3.0 & \text { Other current liabilities } & 6.01&2 .0 \\\hline \text { Total current assets } & 171.0 & 144.0 & \text { Total current liabilities } & 144.0&132 .0 \\\hline\\\hline\text { Long-Term Assets } &&& \text { Long-Term Liabilities }\\\hline \text { Land } & 66.6 & 62.1 & \text { Long-term debt } & 239.7&168 .9 \\\hline \text { Buildings } & 109.5 & 91.5 & \text { Capital lease obligations } & -----& ----- \\\hline \text { Equipment } & 119.1 & 99.6 & \text { Total Debt } & 239.7&168 .9 \\\hline\begin{array} { l } \text { Less accumulated}\\ \text { depreciation }\\\end{array}&(56.1) & (52.5) & \text { Deferred taxes } & 22.8&22 .2\\\hline\begin{array} { l } \text { Net property, plant, and}\\ \text { equipment}\\\end{array}&239.1 & 200.7 &\text { Other long-term liabilities }&---&---\\\hline \text { Goodwill } & 60.0 & -- & \text { Total long-term liabilities } & 262.5&191 .1 \\\hline \text { Other long-term assets } & 63.0 & 42.0 & \text { Total liabilities } & 406.5&323 .1 \\\hline \text { Total long-term assets } & 362.1 & 242.7 & \text { Shareholders' Equity } & 126.6&63 .6 \\\hline\\\hline\text { Total Assets }&533.1 & 386.7&\begin{array} { l } \text {Total liabilities and }\\ \text { Shareholders' Equity}\\\end{array}&533.1&386.7\\\end{array}\end{array}$

-Refer to the balance sheet above. If on 30 June 2011 Luther has 8 million shares outstanding trading at $15 per share, then what is Luther's enterprise value?