ABC Ltd issues a $18 million IPO providing proceeds to ABC of $2.7 per share, from an offer price to the public of $3 per share. The company's legal fees, ASIC registration fees, and other administrative costs are $441,000. The company's share price increases 14 per cent on the first day. What is the underwriting cost? (in millions of dollars to the nearest three decimal places; don't use the $ sign eg 7.897)

When ABC Company went public in September 2008, the offer price was $2.36 per share and the closing price at the end of the first day was $4.86. The company issued 7 million shares. What was the loss to the company due to under-pricing? (in millions of dollars to the nearest two decimal places; don't use $ sign eg $4.5766 million is 4.58)

ABC Ltd, a high-technology company, issues a $34 million IPO with an offer price of $4 per share, underwritten at $3.76 per share. The company's legal fees, ASIC registration fees, and other administrative costs are $394,000. The company's share price increases by $0.6 on the first day. What is the company's total cost of issuing the securities (in millions of dollars to three decimal places; don't use $ sign eg $4.5766 million is 4.577)? (Remember to round the number of shares issued to a whole number)