Lucas Corp. has a debt-equity ratio of 0.6. The company is considering a new plant that will cost $51 million to build. When the company issues new equity, it incurs a floatation cost of 7%. The floatation cost on new debt is 2.7%. What is the initial cost of the plant if the company raises all equity externally? What if it typically uses 60% retained earnings? What if all equity investment is financed through retained earnings?