MB Engineering and Nano Manufacturing are all-equity firms.MB Engineering has 4,200 shares outstanding at a market price of $31 a share.

MB Engineering and Nano Manufacturing are all-equity firms.MB Engineering has 4,200 shares outstanding at a market price of $31 a share. Nano Manufacturing has 4,200 shares outstanding at a price of $52 a share. Nano Manufacturing is acquiring MB Engineering for $142,000 in cash. The synergy of the acquisition is $27,500. What is the value of MB Engineering to Nano Manufacturing?

$129,500$148,200$136,400$157,700$164,900