please answer A and B

A company is about to do a seasoned offering and has been offered two alternative choices to raise the funds: a) The investment dealer will underwrite an issue of one million shares on a firm commitment basis at $14 per share and charge a commission of 6.5% of the gross sales, or b) The investment dealer will accept the securities on a "best efforts" basis at a price of $15 per share. Regardless of the number of shares issued, the commission will be $950,000. How many shares would have to be sold under the "best efforts" option to yield the same proceeds to the company as they would receive under the firm commitment option? Show all your calculations