A company has 7.3 million common shares outstanding and $77 million of debt with an interest rate of 4.6%. The company wants to raise another $61.6 million. It can do so by selling an additional 3.65 million shares of common stock (the equity plan) or by taking out a bank loan with an interest rate of 6.4% (the debt plan). The company has no preferred stock. The corporate tax rate is 24%. At what level of EBIT would the company have the same earnings per share (EPS) under either plan? Specify the answer in $ mln., to the nearest $0.01 mln., drop the $ symbol.