Goldman Sachs is underwriting instacart's IPO, They have estimated the market is willing to purchase 322 million shares of instacart at a price of 68 per share Goldman offers Instacart the choice of either a firm commitment with a price of $43 and a spread of $1.10, or a best efforts with a commission of $4.77 per share. How many shares does Instacart need to sell to prefer the best efforts offering? Note Answer in millions, report two decimal places.