Hummingbird stores has just gone public under a firm commitment agreement the firm received a $38 for each of the 4.5 million shares sold the initial offering price was $40.25 per share the stock rose to 43.15 per share in the first few minutes of trading. the firm paid 2,485,000 in direct legal and other costs and 665,800 in direct cost. what was the total for underpricing on this offer