Al's is analyzing the possible acquisition of Baker's. Both firms have no debt. Al's believes the acquisition will increase its total aftertax annual cash flows by $5,200,000 indefinitely. The current market value of Baker's is $214,600,000, and that of Al's is $337,800,000. The appropriate discount rate for the incremental cash flows is 10 percent. Al's is considering offering 40 percent of its stock for the acquisition. What is the value of Bakers to Als? (Do not round intermediate calculations and round your answers to the single digits place, e.g., 17395276)

What is the cost of the stock offer to Als? (Do not round intermediate calculations and round your answers to the single digits place, e.g., 17395276)