Last Year Emery Industries Had $450 Million of Sales and $225

Last year Emery Industries had $450 million of sales and $225 million of fixed assets,so its Fixed Assets/Sales ratio was 50%.However,its fixed assets were used at only 65% 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 (in millions) would it have generated?

A) $66.94
B) $78.75
C) $63.00
D) $74.81
E) $75.60