ABC Ltd, a high-technology company, issues a $27 million IPO with an offer price of $2 per share, underwritten at $1.88 per share. The company's legal fees, ASIC registration fees, and other administrative costs are $407,000. The company's share price increases by $0.3 on the first day. What is the company's total cost of issuing the securities (in millions of dollars to three decimal places; dont use $ sign eg $4.5766 million is 4.577)? (Remember to round the number of shares issued to a whole number)