A firm produced $900,000$ finished tables incurring

I. raw material costs of $19$ million,

II$.$ direct labour conversion costs of $8$ million, and

III. production overhead costs of $1\mathrm{.}2$ million.

It also scrapped $1,000$ tables $($attributable to abnormal waste$)$ incurring

IV$.$ raw material costs of $12,000$ and

V$.$ labor and overhead conversion costs of $21,000.$

What costs should be included in inventory and expensed when the goods are sold $($in $$ millions$)?$ Enter your answer below. For example, if your answer is $27,600,000$ then enter $27\mathrm{.}6$

Answer: