On March 31, Jumbo purchases 100% of Larz for $7,500,000 cash and 2,200,000 shares of Jumbo voting common stock (par value of $1). Jumbos stock had a fair value on March 31 of $40. Jumbo got 12,000,000 shares of Larzs voting common stock (par value $4) having a fair value of $50 per share. Jumbo incurs $5,000,000 in direct combination costs and $3,500,000 in stock issuance costs. Using the purchase method, what is Jumbos COST for this acquisition?