Dresden bought 100% of Bonn and closed the deal on September 30th. Dresden reports to a December year end. The financing involved using 280MM of balance sheet cash, an issuance of debt of 2,100MM and an equity issuance of 1,400MM. Interest rates are 5.5% for deal debt and 1.0% for cash. SG&A synergies are expected to be 28MM per annum. Deal goodwill is expected to be 840MM. The tax rate is 20%. Using the information given below for each business standalone (no adjustments have yet been made as a result of the deal), what is consolidated SG&A?

Sales COGS Gross profit SG&A Operating profit Interest income Interest expense Profit before tax Tax expense Net income Dresden Bonn 6,160.0 1,890.0 2,156.0 472.5 4,004.0 1,417.5 2,464.0 850.5 1,540.0 567.0 5.6 1.4 210.0 84.0 1,335.6 484.4 280.5 87.2 1,055.1 397.2