Last year Emery Industries had $450 million of sales and $225 million of fixed assets, so its Fixed Assets/Sales ratio w

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Last year Emery Industries had $450 million of sales and $225million of fixed assets, so its Fixed Assets/Sales ratio was 50%.However, its fixed assets were used at only 80% of capacity. If thecompany had been able to sell off enough of its fixed assets atbook value so that it was operating at full capacity, with salesheld constant at $450 million, how much cash (in millions) would ithave generated?