Assume the issuer incurs $0.92 million in other expenses to sell 2.2 million shares at $32 each to an underwriter and the underwriter sells the shares at $35 each. By the end of the first day's trading, the issuing company's stock price had risen to $62. What is the total cost (direct expenses plus underpricing cost)? A $84.44 million B $66.92 million D $74.44 million D $59.40 million