Listed below is the 2021 income statement for Tom and Sue Travels, Inc.

TOM AND SUE TRAVELS, INC.
Income Statement for Year Ending December 31, 2021
(in millions of dollars)
Net sales	$	17.600
Less: Cost of goods sold		8.000
Gross profits	$	9.600
Less: Other operating expenses		3.650
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	$	5.950
Less: Depreciation		2.800
Earnings before interest and taxes (EBIT)	$	3.150
Less: Interest		0.790
Earnings before taxes (EBT)	$	2.360
Less: Taxes		0.496
Net income	$	1.864

The CEO of Tom and Sues wants the company to earn a net income of $2.700 million in 2022. Cost of goods sold is expected to be 60 percent of net sales, depreciation and other operating expenses are not expected to change, interest expense is expected to increase to $1.256 million, and the firms tax rate will be 21 percent.

Calculate the net sales needed to produce net income of $2.700 million. (Enter your answer in millions of dollars rounded to 3 decimal places.)