nderwriting costs) Newmart is issuing 1,000,000 shares at an offering price of S40 per hare. The management fee is s0.35 per share, the underwriting fee is s0.25 per share, and the selling concession is $0.65 per share. a. What is the gross underwriting spread per share? What is the total dollar amount of the A3. (U underwriting costs? b. What are the gross underwriting costs as a percentage of the offering price