Mountain Mining recently used a firm commitment agreement to go public. The company sold 4.3 million shares to the underwriter at a price of $18 per share. The underwriter set the initial offering price at $23.8 per share, and the stock rose to $26.75 per share in the first day of trading. Mountain Mining paid $956,800 in direct legal and other costs and incurred S443,000 in indirect costs. What was total issuance costs? O A. $29,786,435 B. $36,535,689 C. $41,235,755 OD. $39,024,800 E. None of the above